Programme And Module Handbook
Course Details in 2018/19 Session

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Module Title LI Taxation
SchoolBirmingham Business School
Department Birmingham Business School
Module Code 07 22691
Module Lead Jayne Boucher
Level Intermediate Level
Credits 10
Semester Semester 2
Restrictions BSc Accounting and Finance, BSc International Accounting and Finance - compulsory
Contact Hours Guided independent study-74 hours
Seminar-4 hours
Lecture-22 hours
Total: 100 hours
Description This module introduces students to the UK taxation system. It outlines taxation theory, including legal economic and political perspectives, examines the main UK taxes, demonstrates tax computations and discusses issues related to taxation planning and management for individuals, businesses and companies.
Learning Outcomes

By the end of the module the student will be able to:

  • demonstrate knowledge and understanding of the basic theoretical foundations of a modern domestic tax system;
  • identify and explain the use of various taxes to make up the UK tax system;
  • perform personal, business, and corporate taxation calculations;
  • apply a variety of tax rules to real life situations;
  • appraise the influence of taxes on decision making in commercial and domestic environments;
  • critically evaluate the wider social impact of taxes and fiscal policy.
Assessment 22691-01 : Group Essay : Coursework (50%)
22691-04 : Taxation Class Test : Class Test (50%)
Assessment Methods & Exceptions Assessment: 1 hour class test (50%) and Group essay: 5,000 word (50%)
Reassessment: 2 hour examination (100%)
Reading List