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Module Title LI Taxation
SchoolBirmingham Business School
Department Accounting
Module Code 07 25622
Module Lead Dawid Trzeciakiewicz
Level Intermediate Level
Credits 10
Semester Semester 1
Pre-requisites
Co-requisites
Restrictions BSc Accountancy students only
Contact Hours Lecture-22 hours
Seminar-4 hours
Guided independent study-74 hours
Total: 100 hours
Exclusions
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 computation; 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 25622-01 : Class Test : Class Test (25%)
25622-03 : Exam : Exam (Centrally Timetabled) - Written Unseen (75%)
Assessment Methods & Exceptions 1 hour class test (25%) and 2 hour examination (75%) Reassessment: 2 hour examination (100%)
Other
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