Outline

Overview

This unit covers the provisions of UK direct tax law, including UK tax treaties, dealing with international transactions. The UK remains one of Australia’s major trading partners. UK taxation thus has significant effects for inbound and outbound investment between Australia and the UK. This unit will be of interest to tax professionals who have dealings with the UK. The objective of the unit of study is to provide a good understanding of the UK direct tax system as it affects cross-border investment and employment, especially in relation to dealings with Australia. Upon successful completion of the unit, participants will have a detailed appreciation of the UK rules for the direct taxation of inbound and outbound transactions and of expatriate employees. The unit includes a study of 1. The scope and territorial reach of the UK income tax, corporation tax and capital gains tax; 2. The direct taxation of inward investment to the UK; 3. The direct taxation of outbound investment from the UK; 4. The taxation of expatriate employees; and 5. UK tax treaty policy and provisions.

Unit details and rules

Academic unit	Law
Credit points	6
Prerequisites ?	None
Corequisites ?	None
Prohibitions ?	None
Assumed knowledge ?	It is assumed that students undertaking this unit have successfully completed an undergraduate/postgraduate unit of study in tax law
Available to study abroad and exchange students	No

Teaching staff

Coordinator	Michael Dirkis, michael.dirkis@sydney.edu.au

Type	Description	Weight	Due	Length
Assignment	Short-release Class assignment I Written answer to topics released in class	20%	Week 07 Due date: 16 Sep 2022 at 09:00 Closing date: 19 Sep 2022	1500 words / 72 hours (3 calendar days)
Outcomes assessed:
Assignment	Short-release Class assignment II Written answer to topics released in class	20%	Week 08 Due date: 19 Sep 2022 at 09:00 Closing date: 22 Sep 2022	1500 words / 72 hours (3 calendar days)
Outcomes assessed:
Final exam (Take-home extended release)	Take-home examination Examination / 48 hours / 3000 words	60%	Week 12 Due date: 29 Oct 2022 at 17:00	48 hours
Outcomes assessed:
= Type E final exam ?

Assessment summary

Short-release Class assignment I (20%) and Short-release Class assignment II (20%): Each class assignment will comprise of a 1500 word written answer to topics released in class.

The first assignment will be released at 9:00am on 14 September 2022 Sydney, Australia time and due at 9:00am on 16 September 2022 Sydney, Australia time.
The second assignment will be released on 9:00am on 16 September 2022 Sydney, Australia time and due at 9:00am on 19 September 2022 Sydney, Australia time.
Each class assignment will cover topics covered in seminars to date. Requests for extension will be granted until the closing date, after that an alternative task will be set.

Final exam (60%): The final long-release exam will be released on 29 October 2022 at 5:00pm Sydney, Australia time and is due at on 31 October 2022 at 5:00pm Sydney, Australia time. The exam will be in the form of a number of problem style questions. You will have 48 hours to prepare your responses and submit the exam via Canvas. There is a strict word limit of 3000 words for this exam. Any words in excess of 3000 will not be read or marked. All materials and topics from the unit are examinable. The outcome of a successful Special Consideration application for the exam is a replacement exam. The replacement exam may be delivered via an alternative assessment, such as a viva voce (oral exam), that has been designed to meet the same learning outcomes as the original exam. The format of the alternative assessment will be determined by the unit coordinator.

Assessment requirement to pass a unit of study

A student must make a genuine attempt at all assessment tasks set out in this Unit of Study in order to obtain a Pass mark and grade (or above); otherwise an Absent Fail grade will be recorded as the student’s result for this Unit of Study.

Assessment criteria

The University awards common result grades, set out in the Coursework Policy 2014 (Schedule 1).

These guidelines are designed to provide students with an understanding of the standards applied when grading assessments. Students should note that the type of assessment will affect the relevance of each factor. For example, the amount and type of research required will vary between a research essay, which will require independent research beyond the prescribed materials, and a problem question which may only require appropriate analysis of the prescribed materials. Conversely application of law to the facts is crucial in problem questions, where often less so in research essays.
These standards may be applied in conjunction with specific marking criteria.

Result name	Mark range	Description
High distinction	85 - 100	Work receiving a high distinction grade will generally exhibit the following characteristics: • Completely answers the question. • Contains striking originality of approach or analysis. • Demonstrates exhaustive or innovative research (where independent research required). • Exceptionally well written, structured and expressed. • Is otherwise exceptional in some way.
Distinction	75 - 84	Work receiving a distinction grade will generally exhibit the following characteristics: • Completely answers the question. • Achieves a critical and evaluative approach to the issues. • Content and structure is well organised in support of the argument. • Demonstrates extensive research and analysis to support a well-documented argument. • Generally well expressed and free from errors. • Has a clear structure and is well articulated.
Credit	65 - 74	Work receiving a credit grade will generally exhibit the following characteristics: • Covers main issues fairly well in answering the question. • Contains no significant errors • Demonstrates an attempted critical approach to the issues. • Demonstrates reasonably sound research and analysis in addressing the key issues. • Has a clear structure and reasonably clear expression.
Pass	50 - 64	Work receiving a pass grade will generally exhibit the following characteristics: • Identifies the key issues but does not follow through with a reasoned argument. • Contains some significant errors. • Displays satisfactory engagement with the key issues. • Offers descriptive summary of material relevant to the question. • Superficial use of material and may display a tendency to paraphrase. • Demonstrates little evidence of in-depth research or analysis. • Adequate expression. • Overall, demonstrates the minimum level of competence in the assessment and satisfies the requirements to proceed to higher-level studies in the degree or subject area.
Fail	0 - 49	Work may fail for any or all of the following reasons: • Does not answer the question. • Contains significant or numerous errors. • Few or no identifiable arguments. • Content that is inappropriate or irrelevant. • Lack of research or analysis. • Difficult or impossible to understand through poor grammar, expression or structure. • Overall, does not demonstrate the minimum level of competence in the assessment.

For more information see guide to grades.

Late submission

In accordance with University policy, these penalties apply when written work is submitted after 11:59pm on the due date:

Deduction of 5% of the maximum mark for each calendar day after the due date.
After ten calendar days late, a mark of zero will be awarded.

This unit has an exception to the standard University policy or supplementary information has been provided by the unit coordinator. This information is displayed below:

The late submission of a piece of assessment, without an approved extension, will attract a penalty of 10% of the total marks available for the piece of assessment per calendar day or part thereof. For example, a submission after 5 pm but by 11:59pm on the due date for submission will attract a 10% penalty. A submission after midnight of the due date for submission will attract a 20% penalty. Late penalties do not apply to exams and tests and any late submission will not be accepted.

Academic integrity

The Current Student website provides information on academic integrity and the resources available to all students. The University expects students and staff to act ethically and honestly and will treat all allegations of academic integrity breaches seriously.

We use similarity detection software to detect potential instances of plagiarism or other forms of academic integrity breach. If such matches indicate evidence of plagiarism or other forms of academic integrity breaches, your teacher is required to report your work for further investigation.

Use of generative artificial intelligence (AI) and automated writing tools

You may only use generative AI and automated writing tools in assessment tasks if you are permitted to by your unit coordinator. If you do use these tools, you must acknowledge this in your work, either in a footnote or an acknowledgement section. The assessment instructions or unit outline will give guidance of the types of tools that are permitted and how the tools should be used.

Your final submitted work must be your own, original work. You must acknowledge any use of generative AI tools that have been used in the assessment, and any material that forms part of your submission must be appropriately referenced. For guidance on how to acknowledge the use of AI, please refer to the AI in Education Canvas site.

The unapproved use of these tools or unacknowledged use will be considered a breach of the Academic Integrity Policy and penalties may apply.

Studiosity is permitted unless otherwise indicated by the unit coordinator. The use of this service must be acknowledged in your submission as detailed on the Learning Hub’s Canvas page.

Outside assessment tasks, generative AI tools may be used to support your learning. The AI in Education Canvas site contains a number of productive ways that students are using AI to improve their learning.

Learning support

Simple extensions

If you encounter a problem submitting your work on time, you may be able to apply for an extension of five calendar days through a simple extension.  The application process will be different depending on the type of assessment and extensions cannot be granted for some assessment types like exams.

Special consideration

If exceptional circumstances mean you can’t complete an assessment, you need consideration for a longer period of time, or if you have essential commitments which impact your performance in an assessment, you may be eligible for special consideration or special arrangements.

Special consideration applications will not be affected by a simple extension application.

Using AI responsibly

Co-created with students, AI in Education includes lots of helpful examples of how students use generative AI tools to support their learning. It explains how generative AI works, the different tools available and how to use them responsibly and productively.

Weekly schedule

WK	Topic	Learning activity
Ongoing	The scope of UK Direct taxation	Seminar (5 hr)
	UK taxation of non-resident individuals	Seminar (6 hr)
	UK taxation of non-resident companies	Seminar (5 hr)
	UK’s international tax regime for UK resident individuals	Seminar (5 hr)
	The UK’s international tax regime for UK resident companies	Seminar (5 hr)

Attendance and class requirements

Attendance: All students are required to attend 70% of live classes (or as otherwise specified by the Unit Coordinator) to satisfy the pass requirements for each unit of study. Attendance requirements may be satisfied by in person and/or online attendance as specified by the Unit Coordinator. Failure to meet this requirement may result in a student being precluded from sitting the final assessment. For PG intensives only: For units offered in Intensive mode, participation in all scheduled sessions may be expected by a Unit Coordinator in order to satisfy the requirements of the unit.

Word count penalty: A piece of assessment which exceeds the prescribed word limit will attract a penalty of 10% of the total marks available for the piece of assessment for every 100 words, or part thereof. The total word count for essay and other written assessments will exclude bibliography; footnote numbers; footnote citation; cover page and include body text; headings and sub-headings; quotations; anything other than numbers and citations in footnotes.

Referencing: The Sydney Law School expects you to use the Australian Guide to Legal Citation (4th edition, 2018) for your footnoting style, although you should confirm this with your lecturer, and a link to the library website where this is set out comprehensively is available at https://libguides.library.usyd.edu.au/c.php?g=508212&p=3476376

Study commitment

Typically, there is a minimum expectation of 1.5-2 hours of student effort per week per credit point for units of study offered over a full semester. For a 6 credit point unit, this equates to roughly 120-150 hours of student effort in total.

Required readings

Detailed notes and legislative materials will be available for each element of the unit. These notes will provide appropriate cross-referencing to other sources of material.

The best (free) source of material on the UK tax system is the HMRC manuals which are available on-line and provide detailed guidance (albeit written from HMRC’s perspective) on the technical detail and administrative application of the taxes that they administer.

Recent legislation (Acts and SIs) can be found on the UK Parliament website and draft legislation proposed for future incorporation in a Finance Bill is available on the GOV.UK website.

General UK case law is available on the British and Irish Legal Information Institute (BAILII) website. This includes recent decisions of the Tax Tribunals, High Court, Court of Appeal and Supreme Court. House of Lords’ decision (from before the time that it was replaced by the Supreme Court) can be found on the UK Parliament website. The specific tax case series (Tax Cases and Simon’s Tax Cases) are only available on-line by subscription through e.g. LexisNexis. Decisions of the Tax Tribunals (First-tier and Upper) are also available on Finance and tax tribunals.

There is no single publication on UK international tax law that covers the entire subject matter of this unit. Books that cover aspects of it include the following:

McKie on Statutory Residence (CCH, 2014)

Booth & Schwarz, Residence, Domicile and UK Taxation, 20th Edition (Bloomsbury Professional, 2018)
David Hughes, Corporate Residence (Bloomsbury Professional, 2013)
Schwarz on Tax Treaties, 6th Edition (Wolters Kluwer, 2021)
Clarke, Offshore Tax Planning 2021-22, 28th Edition (LexisNexis Butterworths)
Kessler, Taxation of Non-residents and Foreign Domiciliaries 2022-23, 22nd Edition (Key Haven Publishing, 2022)
Tolley’s International Tax Planning 2022-23 (LexisNexis Butterworths)
Tolley’s Expatriate Tax Planning 2022-23 (LexisNexis Butterworths)

Learning outcomes

Learning outcomes are what students know, understand and are able to do on completion of a unit of study. They are aligned with the University's graduate qualities and are assessed as part of the curriculum.

Outcomes
Graduate qualities

At the completion of this unit, you should be able to:

LO1. provide a detailed appreciation of the UK direct taxation of international transactions principally as it affects companies, non-residents investors in the UK and expatriate employees.
LO2. demonstrate understanding of the policies underlying detailed rules in UK International Taxation.
LO3. demonstrate understanding of the detailed rules in UK International Taxation.
LO4. identify and apply UK international tax rules to complex factual situations involving a variety of commercial and private relationships
LO5. clearly and accurately communicate analysis of the tax consequences arising from the application of UK international tax rules to a variety of commercial and private relationships.

Graduate qualities

The graduate qualities are the qualities and skills that all University of Sydney graduates must demonstrate on successful completion of an award course. As a future Sydney graduate, the set of qualities have been designed to equip you for the contemporary world.

GQ1	Depth of disciplinary expertise Deep disciplinary expertise is the ability to integrate and rigorously apply knowledge, understanding and skills of a recognised discipline defined by scholarly activity, as well as familiarity with evolving practice of the discipline.
GQ2	Critical thinking and problem solving Critical thinking and problem solving are the questioning of ideas, evidence and assumptions in order to propose and evaluate hypotheses or alternative arguments before formulating a conclusion or a solution to an identified problem.
GQ3	Oral and written communication Effective communication, in both oral and written form, is the clear exchange of meaning in a manner that is appropriate to audience and context.
GQ4	Information and digital literacy Information and digital literacy is the ability to locate, interpret, evaluate, manage, adapt, integrate, create and convey information using appropriate resources, tools and strategies.
GQ5	Inventiveness Generating novel ideas and solutions.
GQ6	Cultural competence Cultural Competence is the ability to actively, ethically, respectfully, and successfully engage across and between cultures. In the Australian context, this includes and celebrates Aboriginal and Torres Strait Islander cultures, knowledge systems, and a mature understanding of contemporary issues.
GQ7	Interdisciplinary effectiveness Interdisciplinary effectiveness is the integration and synthesis of multiple viewpoints and practices, working effectively across disciplinary boundaries.
GQ8	Integrated professional, ethical, and personal identity An integrated professional, ethical and personal identity is understanding the interaction between one’s personal and professional selves in an ethical context.
GQ9	Influence Engaging others in a process, idea or vision.

Outcome map

Learning outcomes	Graduate qualities
Learning outcomes

Responding to student feedback

This section outlines changes made to this unit following staff and student reviews.

Assessment has been updated to reflect the new assessment policy.

Disclaimer

The University reserves the right to amend units of study or no longer offer certain units, including where there are low enrolment numbers.

To help you understand common terms that we use at the University, we offer an online glossary.

Current students

Overview

Overview

Unit details and rules

Teaching staff

Assessment

Assessment

Assessment summary

Assessment criteria

Late submission

Academic integrity

Learning support

Learning support

Simple extensions

Special consideration

Using AI responsibly

Weekly schedule

Weekly schedule

Attendance and class requirements

Study commitment

Required readings

Learning outcomes

Learning outcomes

Graduate qualities

Outcome map

Responding to student feedback

Responding to student feedback

Disclaimer

On this page

Useful links

Media

Student links

About us

Connect

Current students

LAWS6109: UK International Taxation

Semester 2b, 2022 [Block mode] - Remote

Overview

Overview

Unit details and rules

Teaching staff

Assessment

Assessment

Assessment summary

Assessment criteria

Late submission

Academic integrity

Learning support

Learning support

Simple extensions

Special consideration

Using AI responsibly

Weekly schedule

Weekly schedule

Attendance and class requirements

Study commitment

Required readings

Learning outcomes

Learning outcomes

Graduate qualities

Outcome map

Responding to student feedback

Responding to student feedback

Disclaimer

On this page

Useful links

Media

Student links

About us

Connect