Courses @ UNIRAZAK

In order to participate in the planning of a client's tax affairs it is necessary to understand the relevant sections of the appropriate taxation laws applicable to the transaction or entity structure. The course covers detailed analysis of tax principles through decided tax cases. The distinction between Capital receipts and revenue receipts is established by case studies. The distinction between revenue expenditure and capital expenditure is discussed in great detail.

• Apply the tax principles and arrive at a reasoned conclusion in respect of a tax liability or otherwise given a set of facts and circumstances.
• Recognize the court system and the importance of the principles of “stare decises” i.e. the binding effect of High Court decisions and court of appeal decisions.
• Appreciate the evolution of tax principles through decided tax cases.