Leader: Mr Ken Devos
Not offered in 2006.
Synopsis: The subject focuses on tax planning and comprises an in-depth analysis of the taxation implications of partnerships, trusts and companies, together with operational topics such as capital gains taxation; anti-avoidance; alienation of income and tax shelters.
Assessment: Case study: 25% + Research assignment (3000 words): 25% + Examination (2 hours): 50%
Contact Hours: 3 hours per week
Prerequisites: BTC3150 or equivalent