Taxation Systems - MAN00020H
Module will run
| Occurrence | Teaching period |
|---|---|
| A | Spring Term 2022-23 to Summer Term 2022-23 |
Module aims
The module introduces the UK taxation system examining underlying principles and the application of these principles in relation to income tax, corporation tax, capital gains tax, national insurance and VAT in the UK.
Module learning outcomes
Subject content learning outcomes:
- Explain the features and functions of the UK taxation system including ethics and administration
- Discuss the principles underlying income tax, corporate taxation, capital gains tax, National Insurance and VAT in the UK
- Prepare calculations in relation to income tax, corporation tax, capital gains tax and National Insurance in the UK
Academic and graduate skills developed:
- Self-management
- Problem solving
- Application of numeracy
Indicative assessment
| Task | % of module mark |
|---|---|
| Closed/in-person Exam (Centrally scheduled) | 100 |
Special assessment rules
None
Indicative reassessment
| Task | % of module mark |
|---|---|
| Closed/in-person Exam (Centrally scheduled) | 100 |
Module feedback
The timescale for the return of feedback will accord with School policy.
Module assessment reports to students are written by the module leader for all assessments (open and closed) and placed on the VLE after the Board of Examiners has received the module marks.
Indicative reading
Lymer, A. and Oats, L: Taxation Policy and Practice, latest edition, Fiscal Publications