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QLLM428 UK Taxation of Corporate Finance (Sem 2)

Module Description

The module will deal with the taxation of corporate finance, ie the financing options open to companies and the relationship between debt and equity. The costs of raising finance through these different means, the risks of so doing and the returns to investors are permeated by taxation considerations. The module will examine the principal means by which funds are raised, being equity and debt. The two other pillars of capital markets are foreign exchange and derivatives; their impact and importance will also be considered. A knowledge of accounting developments is central to understanding this area, and the relevant accounting issues will be covered. Finally, the module will consider aspects of corporate finance in practice.


Applicable programmes

  • LLM in Commercial and Corporate Law
  • LLM in International Business Law
  • LLM in Tax Law
  • Laws (General)
  • LLM Flexible Study.

Mode of Assessment

2.15 hour written examination


22.5 Credits

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