Learning Outcomes:
By the end of this module, students should be able to:
• Examine real-life scenarios and identify potential tax issues arising;
• Use tax legislation and other research tools to identify any liability to tax and any tax reliefs available;
• Modify a proposal in order to make it more tax efficient;
• Identify any further information that needs to be gathered in order to be able to give cogent tax advice;
• Communicate the results of the research in a technical manner;
• Support the research undertaken by producing a file note, citing legislative and other sources;
• Answer tax technical questions regarding the research undertaken.
Indicative Module Content:
Case Study 1: Introduction; tax research sources; using tax legislation; case study examples (using pre-reading and material covered at undergraduate level and in week 1 of ACC41200 Capital and Indirect Taxation).
Case Study 2: Technical communication; file notes: purpose and content; tax appeals; case study examples (using using pre-reading and material covered in weeks 1 and 2 of ACC41200 Capital and Indirect Taxation).
Case Study 3: CGT case study questions based on pre-reading and material covered in weeks 1 to 3 of ACC41200 Capital and Indirect Taxation.
Case Study 4: CGT, CAT and stamp duty case study based on pre-reading and material covered in weeks 1 to 5 of ACC41200 Capital and Indirect Taxation.
Case Study 5: Case study project assessment: approaching the assessment, using the research materials; CGT, CAT and stamp duty case study based on pre-reading and material covered in weeks 1 to 6 of ACC41200 Capital and Indirect Taxation.
Case Study 6: CGT, CAT and stamp duty case study based on pre-reading and material covered in weeks 1 to 7 of ACC41200 Capital and Indirect Taxation.