Apply to this assessment item:
1.Communication
Correct syntax, grammar and spelling.
Clarity of thought and expression.
2.Demonstrated knowledge of the law:
Answer reflects a good knowledge of the relevant legislation and relevant case law – an understanding of their scope and operation
3.Analytical skills:
(legal problem solving technique)
Ability to identify the particular legal issues raised by the relevant facts, i.e. the questions in dispute.
Distinguishing where appropriate between different facts and different rules of law.
Applying the law to the relevant facts (do the facts fit the legal rules?)
Reaching a conclusion and expressing it. If the legislation is open to more than one interpretation your task is to say so and to decide which one should be considered of greater weight and to state why.
Advice must be provided on the courses of action open to the taxpayer, and the implications of taking such action.
4.Presentation:
Correct citations of cases, legislation and secondary sources.
5.Layout/ setting out (use of appropriate headings – clarity, ease of reading).
