Tax Compliance and Fiscal Studies module (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 covers the principle of income tax, capital gains tax (CGT), Inheritance tax (IHT), corporation tax (CT) and VAT.  In addition, this module meets the current accreditation requirement of a number of professional bodies.