Irish Taxation Environment


This module is designed to give students an appreciation of the Irish taxation system. The module offers an introduction to Income tax, Corporation tax, Value added tax and Capital gains tax.

Learning Outcomes

  1. Examine and conclude on the territorial scope of both income tax and corporation tax and prepare appropriate computations of liability based on given circumstances.

  2. Identify the filing and payment obligations of tax payers and/or their agents and understand the implications of non-compliance.

  3. Prepare the capital gains tax liability of an individual and a company based on case study type senarios.

  4. Calculate capital allowances and balancing allowance/charges arising on business assets for both income tax and corporation tax purposes.

  5. Calculate a basic VAT return and identify when a sole trader is required to register for VAT

% Coursework 20%
% Final Exam 80%