Still not sure if I’ll pass Taxation 1, but while reviewing for the subject a few weeks back I had perverse pleasure of “mapping” the provisions on income taxation into a flowchart thingie. I know Sir JJ thinks it’s bullshit, but I still imagine a lot of my law subjects as running code. Tax Law just describes this huge system thats exists to process input (your hard-earned money) and converts it into pork (sorry). Negotiable Instruments Law doesn’t describe a single system (that’s why I had trouble charting it linearly), instead it describes a stack of protocols for transfering information (that’s what a check is, in the end- a vehicle for data). Succession, however, is hard. In computer programming, objects are supposed to expire from the memory space, and each programming language has rules that determine how new objects take over resources in an orderly fashion. It’s a hard job doing it manually, that’s why modern web-oriented platforms (Java, .NET) handle all the nitty-gritty memory management automatically nowadays.
(NOTE: I may have to update this once the E-VAT law becomes effective. New rates, and new tax treatment for general professional partnerships)
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