HMRC

Summaries the content of the article in your words. Typical phrases to use include.
The author asserts that……
The author explains that……
In the author’s opinion…….
The author states that……..
An example given by the author is…..
In his conclusion, the author…….

Statutory references
Identify one statutory reference….Give some background information about its contested which Act, and which chapter within the Act) Explain any footnotes not more than three of four) included in CCH or Butterworth’s Tax statutes, such as a statement of practice or history.

Case Law
Summaries one of the cases mentioned in the article..The summary should contain sufficient detail to demonstrate that you have read the full transcript of the case. The best source for judgments is Lexis, details of which can be found at http://www.lr.mdx.ac.uk/lib/subjects/law/Guides/Electronic/Lexis1_handout.htm

This chapter should contain a number of sub-headwinds such as background facts issues and decisions
Selective quotations should be used to give a flavour of the decision

HMRC WEBSITE
search HMRC is website www.hmrc.gov.uk and obtain details of HMRC interpretation of any aspect covered in the article.

Conclusion
In the context of additional information discovered during your research, give your opinion as to the quality, relevance and accessibility of the article. This chapter should include phrases like:
In our opinion, the author
We consider that….
our overall conclusion is that

Bibliography
you should identify all sources used to compile the report…

Do not exceed 3,500words. Do not use appendices, except for a photocopy of the article.

Credit:ivythesis.typepad.com