Taxation Law and Policy - Exam Notes and Hypo structures (H1 - 88)

Description

About the notes: - These are one of my best notes and make for a very easy time in the exam. See in the sample, the text in red is the intros and an example of a way to structure your answer. - Each of the covered topics includes an extensive introduction to be used in an exam as well as a detailed hypo structure. - The notes have short case summaries as well as explanation of the importance and relevance of each topic. About me: - I am a third year law student with a high H1 average. - I have received several prizes for my academic achievements, including a scholarship covering the full tuition of my law degree, for placing as one of the top 2 students during my first year at law school. - I was a STS tutor. - I have been successful in securing numerous clerkships at top tier firms. - I have a graduate job lined-up at a top tier international firm. Topics covered in the notes: - Taxpayer residence and source of income - Derivation - Capital Gains Tax - Goodwill as a CGT asset - Deductions