Taxation Systems - MAN00020H

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  • Department: The York Management School
  • Credit value: 20 credits
  • Credit level: H
  • Academic year of delivery: 2025-26

Module will run

Occurrence Teaching period
A Semester 1 2025-26

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, inheritance tax and VAT in the UK. The module uses case studies to examine both theoretical and practical application of taxation rules.

Module learning outcomes

Subject content learning outcomes:

  • Explain the features and functions of the UK taxation system including ethics and administration
  • Understand the role taxation revenue plays in the UK economy.
  • Discuss the principles underlying income tax, corporate taxation, capital gains tax, inheritance tax, National Insurance and VAT in the UK
  • Prepare calculations in relation to income tax, corporation tax, capital gains tax, inheritance tax, National Insurance and VAT in the UK using case study scenarios.
  • Consider payment dates for taxation liabilities plus due dates for submission of relevant taxation returns.

Academic and graduate skills developed:

  • Self-management
  • Information gathering and analysis
  • Problem solving
  • Application of numeracy
  • Independent learning to explore a wide variety of learning sources and opportunities

Module content

  • Principles of Income Tax and National Insurance

  • Principles of Corporation Tax

  • Principles of Capital Gains Tax

  • Principles of Value Added Tax

  • Principles of Inheritance Tax

  • Payment and Administration of Tax

  • Taxation Systems

Indicative assessment

Task % of module mark
Closed/in-person Exam (Centrally scheduled) 100
Essay/coursework 0

Special assessment rules

None

Indicative reassessment

Task % of module mark
Closed/in-person Exam (Centrally scheduled) 100
Essay/coursework 0

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