Accounting and Finance
Advanced Taxation (UK)
Module code: N1593
Level 6
15 credits in autumn semester
Teaching method: Workshop, Lecture
Assessment modes: Coursework, Unseen examination
On this module, you'll expand your understanding of taxation systems and their broader objectives and implications. The technical content aligns with professional body requirements.
Key topics include:
- computing taxes for individuals
- calculating taxes for single companies and groups of companies
- exploring ethical issues faced by tax practitioners.
Module learning outcomes
- Critically evaluate the principles of tax planning (by taxpayers)
- Analyse income and capital taxes for individuals, companies and groups of companies
- Analyse inheritance tax (individuals), national insurance contributions (employees, employers and the self-employed) and value added tax (incorporated and unincorporated businesses)
- Analyse the ethical responsibilities of the tax advisor when undertaking tax planning on behalf of their clients