Colabora

COURSE OVERVIEW

Specially designed for Escuela de Práctica Jurídica UCM, this 6-week online training programme, designed and taught by academic staff of the University of Law, will provide an introductory and practical approach to key topics within key international tax law issues. In addition, an emphasis will be provided on developing delegates legal English skills, focussing primarily on vocabulary, written style and spoken communication in legal contexts.

This programme covers the basic principles of UK corporate tax legislation. Delegates will consider tax in the context of both corporate and banking/finance legal practice. Comparative examples from non-UK jurisdictions are also used where relevant, and the course considers tax as a territorial issue and considers issues such as the “global” approach (US) and international tax planning.

The programme follows blended approach offering students additional consolidating information and includes interactive exercises and group work.

Plan de Estudios

Session 1 (2hrs)
English Legal System
Part 1: Common or Case Law: What is the common law and how it has developed and its relationship with the law of equity.
Part 2: The doctrine of precedent: Including the concept of the ratio decidendi and the obiter dictum.
Part 3: Hierarchy of the courts: Determining which courts’ decisions are binding and how judges distinguish cases.
Part 4: Legislation: Doctrine of Parliamentary Sovereignty; contrasting the position in the USA. An analysis of Brexit as an illustration of Parliamentary Sovereignty
Part 5: How solicitors qualify to practice Process of qualification in England & Wales including the new SQE exam. Comparison with qualifying in the USA

Session 2 (2hrs)
UK & US Legal Industry: organisations, main players and structures
Part 1: Review of regulatory framework governing how legal services are provided in England and Wales and how the Legal Services Board regulates Approved Regulators to provide ‘reserved legal services’.
Part 2: Legal Institutions:
Law Society, Legal Ombudsman, the Compensation Fund and the Solicitors Disciplinary Tribunal
Part 3: SRA Codes of Conduct: Overview of the Codes of Conduct which practising solicitors and firms of solicitors must comply with.
Part 4: Solicitors and Barristers
Explanation as to why there is a split profession in England and Wales and the similarities and the differences between the professions
Part 5: Comparison with USA

Session 3 (2hrs)
The framework of UK tax
Part 1: Who pays UK tax; law of tax residency; dual residency; double taxation treaties
Part 2: UK Taxes: Income tax, Corporation tax, Capital Gains tax, VAT, Stamp Duty, Stamp Duty Reserve tax and Stamp Duty Land tax
Part 3: Interest and Dividends: Taxation of payments by companies - Interest and Dividends.
Part 4: International concepts: Double Tax relief, Thin Capitalisation, Transfer Pricing and Controlled Foreign Companies.

Session 4 (2hrs)
UK Tax for corporate lawyers
Part 1: How tax interacts with corporate transactions and affects profitability
Part 2: Share purchases: Overview of the key tax issues arising on share purchase transactions.
How tax is dealt with under the main transaction document.
Part 3: Asset purchases: Overview of the key tax issues arising on asset purchase transactions
How tax is dealt with under the main transaction document.

Session 5 (2hrs)
UK Tax for banking and finance lawyers
Part 1: How tax interacts with lending transactions.
Withholding tax and when and how it applies
Part 2: Tax considerations for a borrower when entering into a lending transaction.
Part 3: How tax clauses in a standard loan facility agreement operate and how they may potentially impact on the borrower.

Session 6 (2hrs)
Cross border tax issues
Part 1: Tax as a territorial issue – examples of “global” approach (US), limitations of UK tax code (corporate residence, offshore activities)
Part 2: Permanent establishments and International planning – offshore companies, tax havens, transfer pricing.
Controlled foreign companies.
Part 3: Case Study – International pharmaceuticals group, intellectual property and licensing agreements, (Issues; withholding tax, transfer pricing, CFC rules).

Dirección


We are one of the UK’s longest-established specialist providers of legal education, tracing our origins to 1876. With a rich heritage and a reputation for innovation and contemporary teaching practices, we continuously focus on developing the best legal minds. What really sets us apart is the guiding principle that future lawyers and business leaders should learn in a realistic, professional and contemporary context, with plenty of practical interactive engagement. All of our training programmes are designed with a unique, varied and innovative learning approach proven to deliver self-reliant professionals who can compete in the fast-changing professional world. With a focus on developing skills in problem-solving, weighing up arguments, critical thinking and commercial awareness, our courses are designed to prepare you for the real-life challenges of the working world.
Find out more, including our international offering at https://www.law.ac.uk/study/legal-training/.

 

Profesorado

Rory Collins
Professional Development Tutor, University of Law

Molly Bellamy
Professional Development Tutor, University of Law

Solicitud de matrícula

To register your place on the course, contact InHouseTraining@law.ac.uk

Prerequisites:
Delegates are expected to have B2 or equivalent in English

Precio

Price: £720 (20% VAT included)

Horarios

When: 22nd February – 29th March, Sessions run Tuesdays, 2pm – 4pm Madrid time.
Where: Collaborate – ULaw’s online learning platform.
Certificate: Upon successful completion of the programme, EPJ & ULaw will present the delegates with a certificate. This course will not represent any formal credits towards ULaw or UCM awards.