Learning Outcomes:
On completion of this module students should be able to:1.Understand the construction of tax legislation and tax law.2.Apply research methods in addressing tax planning and tax compliance.3.Write a report/letter to clients and the Revenue in a professional manner. 4.Apply professional obligations and ethical values in advising clients on tax planning and tax compliance issues.5.Account for Deferred Tax.6.Understand the interaction between tax and International Financial Reporting Standards and how to identify tax matters in both financial statements and in management accounts. 7.Obtain an exemption from the Chartered Accountants Ireland `Chartered Tax Consultant' qualification, Stage II, Modules I-III.
Indicative Module Content:
This module is a module in applied tax. It deals with the construction of tax legislation and tax law. Students will learn how to perform tax research and how to communicate the research findings to a client and to the Revenue. Students will also learn how to identify tax issues in both financial statements and in management accounts.
Students must attempt all the assessment components of a module.