Tax Compliance and Fiscal Studies module (BU51005)

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Credits

30

Module code

BU51005

This module explores the UK tax system and the main UK taxes which apply to individuals and businesses. It considers the administration of the tax system, compliance obligations of the tax payer, computation of tax liabilities and tax planning techniques. This will enable students to develop and apply the relevant knowledge and skills required to exercise judgement when providing information and advice to individuals and businesses on the impact of the main relevant taxes to their situation. In addition, contemporary issues from professional and academic sources will be explored in relation to taxation and fiscal policy. This module meets the current accreditation requirements of the Association of Chartered Certified Accountants Paper F6 “Taxation”. This module covers the principles of income tax, capital gains tax (CGT), Inheritance tax (IHT), corporation tax (CT) and VAT.