LML 4804 FEEDBACK TO ASSIGNMENT 1 GENERAL COMMENTS The purpose of this feedback is to give you general guidelines as to what was required of you in answering this assignment. This is not a complete memorandum. Most students did not take the effort to

LML 4804 FEEDBACK TO ASSIGNMENT 1 GENERAL COMMENTS The purpose of this feedback is to give you general guidelines as to what was required of you in answering this assignment. This is not a complete memorandum. Most students did not take the effort to edit their assignments. Most assignments were poorly structured and it bristled with mistakes. Students should be aware that assignments are official documents and that it should be edited before it is submitted. Very few students succeeded in writing a well-structured and formulated legal opinion. Most students merely jolted down a few ideas without building solid arguments. Some students even advised the taxpayer on issues that were not in dispute. In practice such mistakes will cost you dearly. Most clients will not pay for such poorly drafted opinions and your reputation as tax attorney/advocate would be tarnished. In writing a legal opinion it is not advisable to use words such as “I would advise the Commissioner to” or “and then I would tell him to”. It is advised to use the passive voice and to keep to a simple structure. Marks were not deducted for not adhering to a strict ‘opinion style’ structure as this was not pertinently required. That said, a basic structure consisting of: - identifying the problem or legal question; - a detailed discussion of the relevant law; - the application of the law to the facts; and - a conclusion