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