Bond University

Article Title

Mooting in an Undergraduate Tax Program


The non-law schools have long recognised the importance of the legal element in their programs and some of the most reputable commercial legal scholars are found in the law discipline within those schools. There is also an increasing number of non-law students in commercial law subjects within law schools. One of the main subjects attracting students from a variety of disciplines is taxation. For various reasons, but probably at least in part because of its association with traditional law school subjects for lawyers, mooting is seldom used in the teaching of taxation. This paper examines whether mooting can be used usefully in an undergraduate taxation law program that includes, or is made up of, non-law students. The first part of the paper reviews the skills that have been identified as being important to tax professionals, whether lawyers or non-lawyers. It looks at the development of those skills in the context of a mooting program and concludes that mooting is a valid method for developing many of the skills required of a tax professional, in whatever discipline the instruction takes place. The second part of the paper provides a detailed model of how a moot can be used as part of an undergraduate tax course in the light of the underlying theory. The paper concludes with a review of possible resource implications of implementing a mooting program and consideration of two particular problems that need to be dealt with.