ACC41090

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.

Student Effort Hours:

Approaches to Teaching and Learning:

The module is delivered primarily through interactive workshops. The material draws on the material covered in ACC41200 Capital and Indirect 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. 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 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.