MA in Taxation (Law, Administration and Practice)
Overview
This MA offered by the Institute of Advanced Legal Studies is an advanced level programme in all aspects of taxation, including tax law, tax administration, tax policy and taxation in practice. It is aimed at those who have decided that they intend to devote a substantial part of their working careers to the field of taxation, whether as government officials, tax advisors or in-house tax specialists. Applications are particularly welcomed from those with several years of experience in the taxation field, whether in government or in the private sector. The degree is not focused solely on UK taxation, and applications are particularly welcomed from overseas candidates.
The programme is not limited to tax law, and applicants are not required to have a prior law degree, nor a prior degree or professional qualification in accountancy or taxation. Just as tax in practice attracts bright individuals from a diverse range of backgrounds, this programme is devised for those who come from a range of academic disciplines.
Structure
Modules:
- Comparative Corporate Tax
- Comparative Corporate Taxation
- Comparative Tax Systems
- Corporation Tax
- Ethical Issues in Tax Practice
- EUTL 1: Introduction to EU Tax Law
- EUTL 2: The direct tax case law
- EUTL 3: The direct tax directives
- Introduction to UK Taxes
- Introduction to US International Taxation
- ITL 1: Introduction to International Tax Law
- ITL 2: Introduction to Tax Treaties
- ITL 3: International Tax Planning
- ITL 4: Advanced Tax Treaty Issues
- ITL 5: Transfer Pricing
- Protection of Taxpayers
- Taxation of Corporate Finance
- Taxation of Structured Finance
- Taxation of Trading Income
- Value Added Tax
Dissertation of 15,000 words (optional)
Each students is required to complete 10 modules. There are no "core" or "required" courses, and students may choose whatever courses are most appropriate to them from those on offer.
Assessment
The assessment of students varies from course to course and may take any of the following forms:
- a 2- or 3-hour written examination
- an extended essay (maximum 7,500 words)
- an essay (maximum 5,000 words) plus and examination
- two essays (maximum 3,000 words each), plus an examination
The choice of method of assessment is left to each course coordinator, and students will be informed of the method of assessment before the start of each course.
There is no set requirement for a student to write a dissertation. However, students may apply to submit a dissertation (maximum 15,000 words) which will then count as the equivalent of 3 modules.
To be awarded the degree it is necessary to pass each course (and the dissertation, if a student chooses to write a dissertation). The pass mark for all examinations and the dissertation is fifty per cent (50%), the Merit Award is between 65 and 69% and the mark for Distinction is seventy per cent (70%), as required by Regulation 10.25 of the Regulations for Taught Masters Degrees.
Mode of study
12 months full-time or 24 months part-time.
Students must complete ten modules, each comprising approximately 24 hours of teaching time. There are no compulsory courses. Students may substitute a 15,000 word dissertation of original work in place of 3 taught modules. The teaching is designed to make the degree accessible to those who are working and studying part-time, with all the teaching being undertaken in the evenings (18:00 - 22:00), over weekends, or sometimes in "block weeks".
Careers
The degree is aimed at those who have decided that they intend to devote a substantial part of their working careers to the field of taxation, whether as government officials, tax advisers or in-house tax specialists.
What students say
"With a career of ten years exclusively dedicated to tax law, I had long been waiting for a modular and flexible part-time post-graduate degree like the MA in Taxation (Law, Administration & Practice). Living and working full time in Portugal , the full-time LLM programmes available in countries like Austria , the Netherlands or the United Kingdom were inaccessible and I was excited about this new programme for the opportunity of finally developing my capabilities in tax law by learning with some of the most renowned tax law academics and practitioners in the international arena.
The least I can say is that the MA exceeded my expectations. On the one hand, teaching is technically world-class as expected but much more interactive than I anticipated, rendering lectures much more lively and stimulating. Secondly, my colleagues have a varied and rich academic and professional background, which ensures that discussions have very high standards, significantly enhancing the learning environment.
Taking the MA was definitely a wise decision and I have been recommending it to several tax lawyers and tax consultants wishing to step-up their level."
Rui Camacho Palma (Portugal)
"A legal background is useful but not essential, and an accounting and finance training brings a useful ingredient to the mix. Awash with lively, motivated and strong participants, the seminars are both challenging and rewarding. The lecture team here assembled is of the very finest quality which results in an endeavour not for the faint-hearted. This inaugural course is set to flourish and mature into a highly respected course in postgraduate taxation education; I am extremely pleased to be able to say that I was here when the doors opened."
Rowland Ward (UK)
