Course Details in 2021/22 Session

Module Title	LI Taxation: Principles and Planning
School	Birmingham Business School
Department	Accounting
Module Code	07 33179
Module Lead	Stephanie Tiller
Level	Intermediate Level
Credits	20
Semester	Semester 2
Pre-requisites
Co-requisites
Restrictions	None
Contact Hours	Lecture-44 hours Practical Classes and workshops-28 hours Guided independent study-128 hours Total: 200 hours
Exclusions
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	33179-01 : Individual Presentation : Presentation (25%) 33179-02 : Individual report : Coursework (25%) 33179-03 : 3 hour Exam : Exam (Centrally Timetabled) - Written Unseen (50%)
Assessment Methods & Exceptions	A written unseen examination of 3 hours (50%); an individual presentation (25%) and an individual coursework (25%).
Other
Reading List