How do you present a successful legal argument? How do judges choose between plausible but alternative legal arguments put by counsel? How strategic is the state when litigating? Why does the state win so frequently in tax cases? How useful are data science/artificial intelligence approaches, including text mining previous decisions, in informing litigation? This course will address these and similar questions in the context of VAT/GST litigation in the UK, EU and Australia.

Students will thus develop both an understanding of the social science literature on litigation, along with an understanding of VAT law: not merely learning the rules but developing a critical understanding of their application.

The substantive VAT law content of this course will vary year-to-year, as it will aim to draw on disputes presently before the courts and tribunals to give students the opportunity to observe and consider litigated cases. Topics covered are likely to include the scope of VAT and the charge to tax, the taxable person, supply and consideration, valuation, VAT registration, tax points, the right to deduct, place of transactions, reliefs and exemptions and accounting for and administration of VAT.

This course will have two hours of teaching content each week in Autumn Term. There will be a Reading Week in Week 6.

Students are expected to submit one 2,000 word formative essay or an equivalent assignment.

A detailed reading list is available on the Moodle website.

Open book exam (100%, duration: 2 hours, reading time: 15 minutes) in the spring exam period.

Further questions?