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Mooting is a common form of assessment in law schools. This paper examines the validity of using mooting as a form of assessment in any undergraduate tax program. The ji'rst part of the paper examines the skills required by tax professionals and whether mooting is a valid way to learn those skills. It also examines the educational validity of mooting as a form of instruction in an undergraduate tax program. The second part of the paper looks at the practical implementation of a mooting program. Mooting can be used as part of a skills program or can equally easily be adapted for use as a stand alone form of assessment. It can be formal or informal. One model of a mooting program is examined in the light of the underlying theory, from the writing of the moot problem through to assessment and feedback. The paper concludes by looking at the resource implications of a mooting program for tax students and problems that may arise.
This document has been peer reviewed.