find an article published in the tax journal, taxation magazine or tax adviser during the last ten years. ideally your article should cover a subject that is included in the taxation syllabus but this is not essential. it should contain at least one case law reference and at least one statutory reference. avoid articles that are simply a summary of a decided case. the best way to find an appropriate article is to go to the library (3rd floor) and browse through taxation magazines and journals. alternatively, you will find articles on the websites of the magazines: http://www.taxation.co.uk/articles/list.aspx?NavigationSections=12 Write a report based on the article using the following chapter headings: Introduction Set out the scope of the assignment Summary of content Summarise the content of the article in your own 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 context (e.g. which Act, and which Chapter within the Act). Explain it in your own words. Give a flavour of the official explanatory notes and the commentary in Chiltern’s guide. Case law Summarise 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. This chapter should contain a number of sub-headings such as ‘Background facts’, ‘Issues’ and ‘Decision’. Selective quotations should be used to give a flavour of the decision. Use Tolley’s Tax Cases to give a brief introduction to the case. HMRC Website Search HMRC’s website (www.hmrc.gov.uk) and obtain details of HMRC’s interpretation of any aspect covered in the article. Other sources Look for other relevant commentary on your subject area. 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…… References You should identify all sources used to compile the report. Do not use Appendices, except for a photocopy/printout of the article. It is not necessary to include a self-evaluation.