Taxation 2 (PG)


This module will provide students with core competencies in the areas of corporation tax, capital gains tax and VAT. On completion of this module students will be able to apply the principles of the respective taxes to relevant case studies and critically analyse the outcomes in terms of taxpayer options and obligations.

Learning Outcomes

  1. Demonstrate the ability to prepare the corporation tax liability of companies integrating all relevant reliefs and allowances.

  2. Assess and conclude on the most efficient use of losses for corporation tax purposes.

  3. Apply the rules of capital gains tax to determine the appropriate liabilities of individuals and companies, with an emphasis on available reliefs.

  4. Develop the skills necessary to progress to further study and research at master's level in taxation policy and procedure.

  5. Undertake research into current tax legislation.

  6. Apply the procedure and practice governing Value Added Tax legislation to: routine supplies of goods and services: intercommunity acquisitions and dispatches, and imports/exports.

% Coursework 20%
% Final Exam 80%