This module is not currently running in 2024 to 2025.
This module will develop advanced knowledge and skills in the calculation and analysis of tax liability including:
• The UK tax system and its administration
• Income tax and NIC liabilities
• Chargeable gains for individuals
• Inheritance tax
• Corporation tax liabilities
• Value added tax (VAT)
Total contact hours: 24
Private study hours: 126
Total study hours: 150
Main assessment methods:
Individual essay, 2500 words (30%)
Examination, 3 hours (70%)
Reassessment methods:
Exam 100%
ACCA (2019). Taxation – Study Text: London, Kaplan Publishing Ltd
Lymer, A. and Oats, L. (2019). Taxation: Policy and Practice 2019/20, 26th Edition: Fiscal Publications
The intended subject specific learning outcomes. On successfully completing the module students will be able to:
- Identify and critically evaluate the operation and scope of taxation system
- Critically explain and define the obligations of tax payables and their agents
- Demonstrate an in-depth understanding of the implications of noncompliance
- Compute and analyse income tax liabilities of individuals
- Critically evaluate the implications of national insurance contributions on employees, employers and self-employed
- Compute and analyse chargeable gains for individuals
- Compute and analyse inheritance tax liabilities of individuals
- Compute and analyse corporation tax liabilities of single entities and business combinations
- Compute and analyse the effects of value added tax on incorporated and unincorporated entities
The intended generic learning outcomes.
On successfully completing the module students will be able to
- Identify and synthesize complex argument and provide critical insights on conceptual issues
- Analyse, critically evaluate and propose appropriate actions in complex scenarios
- Plan and work independently using various learning resources
- Communicate effectively to a variety of audiences and/or using a variety of methods
- Undertake research tasks using appropriate sources with the minimum of guidance
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