Details - Examination, 3hrs - 100% (Tests All Learning Outcomes)

Lymer A and Oats L (2008) Taxation: Policy and Practice, 15th Edition
Melville A (2008) Taxation: Finance Act, 14th Edition (Recommended Text)

This module aims to introduce students to the UK taxation system. Students will be introduced to the legal framework, the administration bodies, the historic bases of taxation and the basic economics of taxation. Direct taxation knowledge will then be developed in a number of key taxation schedules with students then building these into comprehensive income computation. The taxation of capital gains will be introduced with students being able to produce capital gains tax computation for transactions and individuals for the year. Indirect taxation will be defined in relation to the main rules concerning VAT.

National Insurance (NI) will be introduced to students. The levels and uses of NI will be explained. Students will be expected to perform basic NI computations.

This module is delivered during teaching block 3 of the fast track award. The learning strategy for the module requires students to commit to 150 learning hours (including assessment).

There will be 36 hours of blended learning of which 15 hours (10 hours lectures and 5 hours tutorials) will be delivered during the two week accelerated learning stage and 21 hours of tutor directed study which will be delivered through the virtual learning environment.

In addition there will be 114 hours of independent and self-directed study. Learning support material will be provided for the module.

Inland Revenue Publications
The University Library and learning resources
Legal databases
E-mail
Internet
Electronic data such as EBSCO
The module website