This course is built around case studies illustrating tax planning strategies and the application of anti-avoidance provisions to tax avoidance schemes. Students are required to develop a tax planning strategy and to critique a tax planning strategy developed by another student. Students are then asked to adjust their tax planning strategy having regard to a critique of the strategy by another student and comments by the lecturer. The critique and the adjustment are required to have regard to the possible application of anti-avoidance provisions. Ethical and social considerations associated with tax planning strategies and tax avoidance schemes are taken into account.