Module Catalogues

Tax Compliance

Module Title Tax Compliance
Module Level Level 2
Module Credits 5.00
Academic Year 2023/24
Semester SEM2

Aims and Fit of Module

The aim of this module is to enable students to understand, prepare and explain UK tax computations for individuals and companies including income tax, national insurance, corporation tax, capital gains tax, VAT and inheritance tax. It also provides students with an understanding of the ethical issues arising from performing in the context of taxation.

Learning outcomes

A. Understand the overall function and purpose of UK tax system
B. Understand and explain the main concepts and principles of UK tax system
C. Undertake the tax computations for individuals and companies

Method of teaching and learning

a) Lectures – covering key theories and calculations of main taxes
b) Tutorials – practical applications and calculations of main taxes
c) Learning Mall – used for teaching materials and relevant contemporary and academic articles
d) Formative assessment – questions will be provided to allow students to gauge their progress throughout the module