Course Resources Archive
ACC307: Advanced Taxation
| Module Title | Advanced Taxation |
|---|---|
| Module Code | ACC307 |
| Module Tutor | Chris Wiltshire |
| School | Accounting and Law |
| CAT Points | 15 |
| Level of Study | 6 |
| Pre-requisites | Before taking this module you must ( pass ACC207 or pass FM206 ) and ( pass FM201 or pass FM230 or pass ACC220 ) |
| Co-requisites | None |
| Restrictions | None |
| Brief Description | This module builds on ACC205 Taxation Principles and Practice further developing students’ understanding of the UK tax system and its application to individuals, single companies and groups of companies |
| Indicative Syllabus | Students will cover the rationale and functions of the tax system, and extend their knowledge of income tax, corporation tax, national insurance, value added tax and chargeable gains. |
| Learning Outcomes | i. Knowledge and Understanding By the end of the module students will be able to: a) Discuss the operation and scope of the tax system b) Compute and discuss the income tax liabilities of individuals c) Explain and compute the corporation tax liabilities of individual companies and groups d) Compute and discuss the chargeable gains arising on companies and individuals e) Compute and discuss the effect of national insurance contributions on employees, employers and the self-employed f) Assess and compute the effects of value added tax on incorporate and unincorporated businesses g) Identify and evaluate the obligations of taxpayers and the implications of non-compliance h) Explain the principles of inheritance tax and apply them to different classes of taxpayers in straightforward scenarios ii. Skills By the end of the module, students will have: a) Improved their numerical and computational skills b) Developed their ability to analyse complex information and scenarios and to synthesise logical and appropriate arguments and solutions within a required timescale |
| Learning and Teaching Activities | Staff/student content: 20% (lectures and tutorials) |
| Assessment (For further details see the Module Guide) | 001: 100% Written Exam: End of year, unseen, closed book: 3.00 hours |
| Special Assessment Requirements | None |
| Indicative Resources | The Library Catalogue contains full details of the current reading list for this module. Further details may also be found in the Module Guide. |
© 2015-21 University of Gloucestershire, The Park, Cheltenham, GL50 2RH. Telephone +44 (0)844 8010001.
Company Registration Number 06023243. VAT Number GB 886 1439 87.
Company Registration Number 06023243. VAT Number GB 886 1439 87.
Connect with us: