The objective of this module is to introduce you to the fundamental principles of taxation law in the United Kingdom. The policies underlying fiscal legislation, the budgetary process, and the place of tax within English legal structure all are considered. A background in mathematics is not a prerequisite for this module, as the module focuses on legal principles, policies and regulation. Included amongst the topics addressed are the taxation of trades and earnings, capital gains tax, corporation and inheritance tax, and the jurisprudence of tax avoidance. Tax law is taught in context. The module fosters the skill of handling complex legal material, and teaches you to write clearly and persuasively. More specifically, the abilities to read and interpret statutory material, to understand and interpret the structure of language, and to perceive varieties of meaning and nuance all are taught. These are vital skills for any lawyer - regardless of intended area of practice. You should develop an ability to apply the law as derived from the cases, statutes and other sources to a set of given facts which are similar but not identical to those encountered in the cases. The module should also improve your ability to read and distinguish between cases. The module is taught within the wider taxation programme at Queen Mary, and strong links exist between Revenue Law and postgraduate modules and teachers.