Module overview
Linked modules
Pre-requisite (MANG1001 or MANG1004) and (ECON1001 or ECON1003 or ECON1009) and MANG2066 and MANG3076
Aims and Objectives
Learning Outcomes
Transferable and Generic Skills
Having successfully completed this module you will be able to:
- communicate ideas and argument fluently and effectively in a variety of written forms.
- demonstrate learning, problem solving, and numeracy skills;
Subject Specific Intellectual and Research Skills
Having successfully completed this module you will be able to:
- prepare computation for the main UK taxes in practice and use this calculation to provide an objective, correct written tax advice for potential client;
- demonstrate (both in writing and using calculation) intellectual skills associated with analysis, application and critical evaluation of taxes in practice, and their effects on individuals, businesses and society.
Knowledge and Understanding
Having successfully completed this module, you will be able to demonstrate knowledge and understanding of:
- the taxation of major corporations;
- the implications of capital taxes in practice;
- the professional responsibilities and Ethics for tax practitioners;
- the taxation of cross boarder taxation.
- the taxation for unincorporated businesses;
- the implications of individuals’ taxation and National Insurance Contributions in practice;
Syllabus
Learning and Teaching
Teaching and learning methods
Type | Hours |
---|---|
Teaching | 34 |
Independent Study | 116 |
Total study time | 150 |
Resources & Reading list
Internet Resources
The ACCA Global Forum for Taxation.
HM Revenue and Customs website.
ICAEW Blogs and Discussions – Tax News.
Textbooks
James S & Nobes C (2019/2020). The Economics of Taxation ,19th ed. Fiscal Publications.
Hayes, C. & Newman, R. (2018). Tolley's Tax Guide 2019-20. Tolley.
Schanz, D, Schanz, S (2011). Business Taxation and Financial Decisions. Berlin Heidelberg: Springer-Verlag.
Melville, A. (2019). Taxation: Finance Act 2019 (25th edition). Harlow: Pearson.
Miller and Oats (2014). Principles of International Taxation ,4th ed. Bloomberg publication.
Combs, Dixon and Rowes (2019). Taxation – Incorporating the 2019 Finance Act ,38th ed. Fiscal Publications.
Lymer & Oats (2019). Taxation: Policy and Practice, 2019-20 ,26th ed. Fiscal Publications.
Assessment
Formative
This is how we’ll give you feedback as you are learning. It is not a formal test or exam.
Multiple choice question
- Assessment Type: Formative
- Feedback: Feedback will include verbal feedback about the theory behind each question and an individual written feedback if you have submitted your pre-designed answer sheets.
- Final Assessment: No
- Group Work: No
Summative
This is how we’ll formally assess what you have learned in this module.
Method | Percentage contribution |
---|---|
Examination | 100% |
Referral
This is how we’ll assess you if you don’t meet the criteria to pass this module.
Method | Percentage contribution |
---|---|
Examination | 100% |
Repeat
An internal repeat is where you take all of your modules again, including any you passed. An external repeat is where you only re-take the modules you failed.
Method | Percentage contribution |
---|---|
Examination | 100% |
Repeat Information
Repeat type: Internal & External