Programme And Module Handbook
Course Details in 2023/24 Session

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Module Title LI Taxation: Principles and Planning
SchoolBirmingham Business School
Department Accounting
Module Code 07 31818
Module Lead Julia Cann
Level Intermediate Level
Credits 20
Semester Semester 1
Restrictions None
Contact Hours Lecture-44 hours
Practical Classes and workshops-28 hours
Guided independent study-128 hours
Total: 200 hours
Description This module introduces students to the UK taxation system. It outlines theoretical, ethical and administrative aspects of taxation, examines the main UK taxes, demonstrates tax computations and discusses issues related to tax planning for individuals, businesses and companies.
Learning Outcomes By the end of the module, students should be able to:
  • Describe the basic theoretical foundations of a modern domestic tax system.
  • Recognise and explain ethical issues arising in the performance of tax work. Illustrate the obligations imposed upon the taxpayer by the UK tax system and the implications for taxpayers of non-compliance.
  • Identify and explain the use of various taxes that make up the UK tax system.
  • Perform a range of personal, corporation and consumption tax calculations.
  • Apply a variety of tax rules in tax planning for real-life situations.
  • Appraise the influence of taxes on decision making in commercial and domestic environments.
  • Critically evaluate the interaction of taxes in order to solve real-life cases.
Assessment 31818-01 : Assignment : Coursework (50%)
31818-02 : Exam : Exam (Centrally Timetabled) - Written Unseen (50%)
Assessment Methods & Exceptions Assessments: In class test (individual) – 90 minutes (20%), Group project based assignment (1200 words) (30%) and 2 hour examination (50%)
Reassessment: Reassessment: 3 hour examination (100%)
Reading List