Assessment criteria on MOLE

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The assignment represents 20% of the total assessment of
this module, with the formal examination being 80%.
Assessment criteria on MOLE
You must attempt both the assignment AND the exam
The module pass mark is based on an ‘overall mark’ for the
module (the coursework and the exam mark combined)
3
Question (and more details on coursework itself)
Required
•You are required to write an essay in which you critically discuss
the following:
Attitudes towards the adoption of tax minimisation practices/strategies
have changed in recent years. Consequently, it is no longer acceptable
for taxpayers to structure their affairs within the terms of the law in
order to minimise the tax they pay.
4
Guidance
You should include consideration of the following terms, being
careful to distinguish between them as appropriate: tax avoidance,
tax planning and tax evasion **
Your essay should include

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