Module overview
Linked modules
Pre requisites: MANG2066
Aims and Objectives
Learning Outcomes
Transferable and Generic Skills
Having successfully completed this module you will be able to:
- demonstrate learning, problem solving, and numeracy skills;
- communicate ideas and argument fluently and effectively in a variety of written forms;
Knowledge and Understanding
Having successfully completed this module, you will be able to demonstrate knowledge and understanding of:
- the implications of the public tax policies at financial and investment decisions for both individuals and businesses with a brief highlight about the international implications;
- advanced practical tax issues about operating tax system with intensive reflection on the UK tax system;
- the analysis of the effects of taxation aspects at international level;
- the various aspects of the UK tax system with possible alternative tax systems.
- the implications of international taxation on the governments’ policies, businesses and individuals;
- the influences on tax practices on various theories in tax policy;
Subject Specific Intellectual and Research Skills
Having successfully completed this module you will be able to:
- prepare computation for the UK corporation tax for groups and all personal taxes in practice;
- demonstrate (both in writing and using calculation) intellectual skills associated with analysis, application and critical evaluation of tax in practice, and their effects on individuals, businesses and society.
Syllabus
Learning and Teaching
Teaching and learning methods
Type | Hours |
---|---|
Tutorial | 10 |
Completion of assessment task | 6 |
Revision | 30 |
Wider reading or practice | 20 |
Follow-up work | 30 |
Preparation for scheduled sessions | 30 |
Lecture | 24 |
Total study time | 150 |
Resources & Reading list
Textbooks
Schanz, D, Schanz, S (2011). Business Taxation and Financial Decisions. Berlin Heidelberg: Springer-Verlag.
Lymer & Oats (2023). Taxation: Policy and Practice, 2023-24. Fiscal Publications.
James S & Nobes C (2023/2024). The Economics of Taxation. Fiscal Publications.
Combs, Dixon and Rowes. Taxation – Incorporating the 2023 Finance Act. Fiscal Publications.
Assessment
Formative
This is how we’ll give you feedback as you are learning. It is not a formal test or exam.
Multiple choice question
- Assessment Type: Formative
- Feedback: Feedback will include verbal feedback about the theory behind each question and an individual written feedback if you have submitted your pre-designed answer sheets.
- Final Assessment: No
- Group Work: No
Summative
This is how we’ll formally assess what you have learned in this module.
Method | Percentage contribution |
---|---|
Multiple choice question | 30% |
Examination | 70% |
Referral
This is how we’ll assess you if you don’t meet the criteria to pass this module.
Method | Percentage contribution |
---|---|
Examination | 100% |
Repeat
An internal repeat is where you take all of your modules again, including any you passed. An external repeat is where you only re-take the modules you failed.
Method | Percentage contribution |
---|---|
Examination | 100% |
Repeat Information
Repeat type: Internal & External