Business Taxation - BUSN5024

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Module delivery information

Location Term Level1 Credits (ECTS)2 Current Convenor3 2024 to 2025
Autumn Term 6 15 (7.5) Duncan Finn checkmark-circle


"The avoidance of taxes is the only intellectual pursuit that still carries any reward." Johan Maynard Keynes was clear on what he thought of taxes, but why do we need them and why does the subject always seem to spark debate?

Governments use taxes to generate revenue to fund public services and infrastructure, as well as influencing our lifestyle choices. Learning about the operation and scope of the UK business tax system is important for understanding legal obligations, making informed financial decisions and providing the base to make strategic commercial decisions. You'll learn how to evaluate financial risks while complying with regulatory requirements and enhancing your career prospects in accounting and finance.


Contact hours

Total contact hours: 33
Private study hours: 117
Total study hours: 150

Method of assessment

Main assessment methods:

Exam, 2 hours (70%)
In-Course Test (15%)
VLE Test (15%)

Reassessment methods:
Reassessment Instrument: 100% exam

Indicative reading

Learning outcomes

The intended subject specific learning outcomes.
On successfully completing the module students will be able to:
- critically appraise the regulatory, commercial, professional, ethical and social environment within which taxes are levied and tax computations are prepared and used;
- explain, analyse and compute the corporation tax liabilities of individual companies and groups of companies;
- critically analyse financial data in the context of liability for taxation;
- explain, analyse and compute the effects of value added tax on incorporated and unincorporated businesses;

The intended generic learning outcomes.
On successfully completing the module students will be able to:
- exercise independent and self-managed learning;
- communicate effectively to a variety of audiences and/or using a variety of methods
- critically evaluate arguments and evidence.
- prepare advanced tax computations


  1. Credit level 6. Higher level module usually taken in Stage 3 of an undergraduate degree.
  2. ECTS credits are recognised throughout the EU and allow you to transfer credit easily from one university to another.
  3. The named convenor is the convenor for the current academic session.
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