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Advanced Corporate Taxation

Module code: ACFI 3227

Module description

This module will consider the taxation legislation relevant to incorporated organisations and individuals. For companies consideration will primarily be given to corporation tax including; profit adjustment, capital allowances, capital gains, losses and varied periods of account. Value added tax will also be considered from both a theoretical and practical perspective, covering topics such as registration, special schemes and partial exemption. In relation to individuals' consideration will primarily be given to inheritance tax, which is the taxation paid on the estate at death and on some lifetime transactions. The module also covers tax planning and the variations in taxes paid by different business mediums.

Current issues will be discussed and evaluated including topics such as; green taxes, avoidance and evasion and the latest budget announcements. Students will be required to carry out research, analyse and evaluate the legislation and critically consider the impact of current taxation issues on individuals, businesses and the government from a social, political and economic perspective. It will entail writing reports, responding by letter to client scenarios, carrying out numerical computations and participating in group discussions and presentations.

Contact hours per student per year

  • Lectures: 22 hours
  • Tutorials: 22 hours

Assessments

  • Individual presentation: 30%
  • Unseen exam: 70%

Additional costs: No extra costs other than the purchase of books

 
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