Accounting and Finance

Advanced Taxation (UK)

Module code: N1593
Level 6
15 credits in autumn semester
Teaching method: Workshop, Lecture
Assessment modes: Coursework, Unseen examination

On this module, you'll expand your understanding of taxation systems and their broader objectives and implications. The technical content aligns with professional body requirements.

Key topics include:

• computing taxes for individuals
• calculating taxes for single companies and groups of companies
• exploring ethical issues faced by tax practitioners.

Module learning outcomes

• Critically evaluate the principles of tax planning (by taxpayers)
• Analyse income and capital taxes for individuals, companies and groups of companies
• Analyse inheritance tax (individuals), national insurance contributions (employees, employers and the self-employed) and value added tax (incorporated and unincorporated businesses)
• Analyse the ethical responsibilities of the tax advisor when undertaking tax planning on behalf of their clients