Module Descriptors
TAX
XXFO60012
Key Facts
Faculty of Business, Education and Law
Level 6
15 credits
Hours of Study
Scheduled Learning and Teaching Activities: 30
Independent Study Hours: 120
Total Learning Hours: 150
Assessment
- EXAMINATION - UNSEEN IN EXAMINATION CONDITIONS weighted at 100%
Module Details
Module Texts
Lymer, A., Oats, L. and Hancock, D. (2007) Taxation: Policy and Practice, 14th Edition.
Nightingale, K. (2007) Theory and Practice, 10th Edition.
Melville, A. Taxation: Finance Act 2007, 13th Edition.
Nightingale, K. (2007) Theory and Practice, 10th Edition.
Melville, A. Taxation: Finance Act 2007, 13th Edition.
Module Additional Assessment Details
Examination 2 hrs - 100% Covers all learning outcomes.
Module Learning Strategies
The learning strategy for the module requires students to commit 150 learning hours (including assessment) of this there will be 30 hours of class support and 120 hours of independent and self directed study. Support will also be given by access to Scheduled Tutor Office Hours to support the module.
6 hours of lectures/large group based activity
12 hours of formal lectures
12 hours of tutor led activity - workshops and case study activity
6 hours of lectures/large group based activity
12 hours of formal lectures
12 hours of tutor led activity - workshops and case study activity
Module Resources
Inland Revenue Publications
The University Library and learning resources
Legal databases
E-mail
Internet
Electronic data such as EBSCO
The module website
The University Library and learning resources
Legal databases
Internet
Electronic data such as EBSCO
The module website
Module Indicative Content
This module aims to introduce students to the UK taxation system. At an introductory level 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.
Students will be expected to do a considerable amount of independent study, particularly in relation to case law and current issues in taxation.
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.
Students will be expected to do a considerable amount of independent study, particularly in relation to case law and current issues in taxation.
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.