Faculty of Law, The University of West Indies at Mona

LA31D Revenue Law

1. General
This course will be taught in either the first or second Semester in the second
and third year of the LL.B. degree programme. The course is an optional course
but may be slated to be a prerequisite for other options.

2. Course Objective
The course is based mostly on income taxation of the individual and as such is
about technical tax law. The overriding objective of the course, however, is to
develop in students skills to deal with tax statutes and tax policy which guide
courts in resolving tax problems.

3. Course Content
Given its fundamental objectives, the topics covered in this course are as
follows:
i. Constitutional and Fiscal Background to Taxation

ii. Lawyer and Taxing Statutes
iii. Chargeability: Residence and Source Concepts
iv. The Income Concept
v. Business Income
vi. Employment Income
vii. Income from Property
viii. Deductibility Concept
ix. Computation
x. Tax Planning and the Concept of Fiscal Nullity.

4. Method of Teaching
This course will be conducted on the basis of a two hour weekly seminar and a
one hour weekly workshop.

5. Method of Assessment
This course will be assessed by way of one "take-home" written assignment during the Semester and one two-hour examination at the end of the Semester inwhich it is taught. Students will be required to answer two questions selected from a total of six questions in the two hour examination. The "take-home" assignment will account for 33 1&3 % of the final mark.