Taxation Systems - MAN00020H
Module will run
Occurrence | Teaching period |
---|---|
A | Semester 1 2023-24 |
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
Module content
-
Principles of Income Tax
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Principles of Corporation Tax
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Principles of Capital Gains Tax
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Principles of Value Added Tax
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Payment and Administration of Tax
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Taxation Systems
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
Feedback will be given in accordance with the University Policy on feedback in the Guide to Assessment as well as in line with the School policy.
Indicative reading
Lymer, A. and Oats, L: Taxation Policy and Practice, latest edition, Fiscal Publications