ACC41070

Learning Outcomes:

By the end of this module, students should be able to:

• Identify potential ethical issues that arise when giving tax advice;
• Outline the types of Revenue compliance intervention and the tax advisor’s role in dealing with them;
• Use tax legislation and other research tools to identify any liability to tax that arises before or during a tax audit in a real-life scenario;
• Identify whether it is necessary or advisable to make a disclosure to Revenue and the consequences of non-disclosure, including publication in the list of tax defaulters, the imposition of penalties and prosecution;
• In a non-Revenue audit context, 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, and draw up a step-plan to implement the advice given;
• Communicate the results of the research in a non-technical manner;
• Answer non-technical questions regarding the issues raised.

Indicative Module Content:

Case Study 1: Introduction; ethics, tax planning, tax avoidance and tax evasion (using pre-reading material).

Case Study 2: Non-technical communication; client letters: purpose and content, case study examples (using using pre-reading and material covered ACC41090 Research and Technical Communication Case Study Workshops).

Case Study 3: Revenue audit and compliance interventions; disclosures; non-disclosure and consequences; penalties, publication and prosecution (based on pre-reading material).

Case Study 4: Corporation tax case study based on pre-reading and material covered in weeks 1 to 4 of ACC41080 Corporate and Personal Taxation.

Case Study 5: Case study project assessment: approaching the assessment; Corporation tax case study based on pre-reading and material covered in weeks 1 to 5 of ACC41080 Capital and Indirect Taxation.

Case Study 6: Corporation tax case study based on pre-reading and material covered in weeks 1 to 6 of ACC41080 Corporate and Personal Taxation

Student Effort Hours:

Approaches to Teaching and Learning:

The module is delivered primarily through interactive workshops. The material draws on the material covered in ACC41080 Corporate and Personal Taxation, which is taught in parallel. Students are provided with pre-reading for each workshop, and as the workshops progress are required to do more independent tax research in advance of the workshops themselves. Students work in groups in the workshops, teasing out technical issues, researching and collating research sources, identifying further information needed in order to give conclusive tax advice, and, where appropriate, examining more tax efficient alternatives. Students will also work in groups identifying ethical considerations in the case studies. The workshop facilitator moves from group to group answering questions and guiding the research and analysis. At the end of each workshop, two groups of students are invited to present their findings and answer non-technical questions posed by the workshop facilitator.

Not applicable to this module.

Not applicable to this module.
 

Assessment Strategy  

 

Please see Student Jargon Buster for more information about remediation types and timing. 

Feedback Strategy/Strategies

• Group/class feedback, post-assessment

How will my Feedback be Delivered?

Not yet recorded.