Taxation Systems - MAN00020H

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  • Department: The York Management School
  • Credit value: 20 credits
  • Credit level: H
  • Academic year of delivery: 2022-23

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