LL4Z1      Half Unit
Business Taxation

This information is for the 2019/20 session.

Teacher responsible

Mr Eduardo Baistrocchi NAB.7.33

and Ian Roxan NAB 7.25


This course is available on the LLM (extended part-time), LLM (full-time), MSc in Law and Accounting and University of Pennsylvania Law School LLM Visiting Students. This course is available with permission as an outside option to students on other programmes where regulations permit.

This course is capped at 30 students. Students must apply through Graduate Course Choice on LSEforYou.


The course is suitable both for those who have not studied taxation before and for those who have. It is recommended for those studying LL4AY International Tax Systems, LL4CJ Comparative Corporate Taxation or LL4CK Taxation of Corporate Transactions who have not studied taxation previously.

Course content

This course looks at how businesses are taxed in the UK. The course focuses on the key elements of the taxation of the income of businesses, including:


20 hours of seminars in the MT. 2 hours of seminars in the ST.

There will be a reading week in Week 6 of the MT.

Formative coursework

One 2,000 word essay.

Indicative reading

Indicative reading: Loutzenhiser, Tiley’s Revenue Law; Fairpo and Salter (formerly Lee), Revenue Law Principles and Practice; Salter, Lee and Snape, Revenue Law: Text and Materials. Legislation: Tolley's Yellow Tax Handbook, or CCH The Red Book. Current editions need to be used. Detailed reading lists will be provided during the course via Moodle.


Exam (100%, duration: 2 hours, reading time: 15 minutes) in the summer exam period.

Relevant legislation may be taken into the examination room (Tolley's Yellow Tax Handbook or CCH The Red Book) if un-annotated.

Key facts

Department: Law

Total students 2018/19: 21

Average class size 2018/19: 22

Controlled access 2018/19: No

Value: Half Unit

Guidelines for interpreting course guide information

Personal development skills