A case study report of 2000 words and its presentation weighted at 100%.

Case study and its report and presentation (Learning outcomes1,2 3 and 4)

To pass this module student must obtain 40% marks.

Core Text
ACCA (2013) Taxation UK

Recommended Text
The Economics of Taxation Salanié, B. (2011)
ACCA Complete Text - P6 - Advanced Taxation, Kaplan Publishing's (2013)
Saunders, M Roy, (2000) International Tax Systems and Planning Techniques Sweet & Maxwell.
Kessler, J, (2010) Taxation of Foreign Domiciliaries 9th Ed. Key Haven
Das, S., Credit Derivatives and Credit Linked Notes, Wiley
Graham, John (2003), Taxes and Corporate Finance: A review, Review of Financial Studies.
Devereux, M.P. and Fuest, C. (2009), Is the corporation tax an effective automatic stabiliser

You will need access to these resources:

The VLE (NETED)
The Internet
Word Processing software for use in the coursework
Spreadsheet software like EXCEL/SPSS
Printed and electronic journals.

The learning strategy for the module requires students to commit 150 learning hours, of this there will be 38 hours of class support and 112 hours of independent and self directed study.

Lectures/ Workshops/ Presentations /Tutorial
Student managed learning/ directed learning

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Topics will be drawn from

- The UK Tax System
- The function and purpose of taxation in the economy;
- Different types of taxes;
- The Obligations of taxpayers and their Agents
- Role of Tax practitioner
- The scope of income tax
- Computation of taxable income and income tax liability
- Scope of corporation tax
- Principles of computing corporation tax liabilities for companies
- The scope of capital gains tax;
- Principles of computing gains and losses;
- Gains and losses on the disposal of various types of asset: tangible or intangible, fixed or moveable;
- Computation of the capital gains tax liability of individuals and businesses