ACC41090 Research and Technical Communication Case Study Workshops

Academic Year 2022/2023

This module seeks to provide students with the ability to examine real-life scenarios, to research any potential tax liabilities and reliefs that might arise and to communicate the results of this research in a logical manner to a tax technical audience.

Students will also research and learn about specific tax issues not covered on ACC402100 Capital and Indirect Taxation in relation to capital gains tax and capital acquisitions tax.

Students will also learn about the requirements for a valid tax appeal and options open to taxpayers and to Revenue.

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Curricular information is subject to change

What will I learn?

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.