Business Planning: Taxation
| Code | School | Level | Credits | Semesters |
| BUSI3049 | Business | 3 | 20 | Spring UK |
- Code
- BUSI3049
- School
- Business
- Level
- 3
- Credits
- 20
- Semesters
- Spring UK
Summary
Ethics/Income Tax and NIC/ Employee remuneration/Unincorporated businesses/ Capital gains tax/ Capital gains tax reliefs/Inheritance tax/ Personal tax International aspects/ The taxation of trusts/ Corporation tax for a single company/ Raising Finance/Corporation tax losses/ Anti-avoidance/ Group relief and consortia/ Chargeable gains groups/ International expansion/ Corporate anti-avoidance/ VAT & Stamp Taxes/ Choice of business structure/Transformation of owner-managed business/ Corporate re-organisations.
Target Students
BSc Hons Accountancy students.
Classes
- One 2-hour seminar each week for 3 weeks
- Two 2-hour lectures each week for 17 weeks
17 2-hour lectures and 3 2-hour seminars. Please note all non-lectures will be timetabled in the Business School
Assessment
- 100% Exam (2-hour-30-minute): One examination.Reassessment for this module is 100% exam
Assessed by end of spring semester
Educational Aims
The aim of this module is to enable students to apply technical knowledge and professional judgement to identify, explain and evaluate alternative tax treatments and to determine the appropriate solutions to taxation issues.Learning Outcomes
Knowledge and understanding
This module develops a knowledge and understanding of:
• The use of accounting and other information systems planning, control, and decision making
• The comprehension and use of relevant communications for application in business and management, including the use of digital tools
• The need for individuals and organisations to manage responsibly and sustainably and behave ethically in relation to social, cultural, economic and environmental issues.
Intellectual skills
This module develops:
• The ability to analyse facts and circumstances to determine the cause of a problem and identifying and selecting appropriate solutions.
Professional and practical skills
This module develops:
• Numeracy and quantitative skills to manipulate data, evaluate, estimate and model business problems, functions and phenomena.
Transferable (key) skills
This module develops:
• Articulating and effectively explain information.