BTW3153: The student has to imagine that this request comes from a client, a partner in an accounting firm, or the manager of the company: Malaysian income tax law Case Study, MUM, Malaysia
The student has to imagine that this request comes from a client, a partner in an accounting firm, or the manager of the company he/she works for. These people either have no legal knowledge or do not know the content of the judgment, so the task of the note writer (i.e. the student) is to draw up a clear, effective, and explanatory document that could theoretically be used in a real business context.
With regard to structure, it is left up to the student to structure the analysis as he or she sees fit.
However, the following structure is suggested:
(a) Case Facts (full citation, name of the case, name of its parties)
(b) Key Issues (disputes).
(c) Law or Principles.
(d) Legal reasoning (Judgement, comments, and analysis).
(e) Party’s arguments concerning the key issue.
(f) Commentaries or opinions about the decision.
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