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Module

ACC2065 : Tax Compliance

  • Offered for Year: 2021/22
  • Module Leader(s): Mrs Helen Currie
  • Lecturer: Miss Hayley Deeming
  • Owning School: Newcastle University Business School
  • Teaching Location: Newcastle City Campus
Semesters
Semester 1 Credit Value: 10
Semester 2 Credit Value: 10
ECTS Credits: 10.0

Aims

• To understand the tax implications of a course of action
• To explain potential tax treatments of transactions
• To prepare tax computations for individuals and companies

Outline Of Syllabus

• Ethical issues arising in the course of performing tax work
• Obligations the UK system of taxes imposes on taxpayers and implications for taxpayers of noncompliance
• Income tax for individuals
• Capital gains tax for individuals
• Inheritance tax
• National insurance
• Corporation tax
• VAT
• Stamp taxes

Teaching Methods

Teaching Activities
Category Activity Number Length Student Hours Comment
Scheduled Learning And Teaching ActivitiesLecture302:0060:00PIP lectures
Scheduled Learning And Teaching ActivitiesLecture13:003:00Mock exam
Guided Independent StudyAssessment preparation and completion151:0051:00N/A
Scheduled Learning And Teaching ActivitiesSmall group teaching61:006:00PIP seminars
Guided Independent StudyIndependent study180:0080:00N/A
Total200:00
Teaching Rationale And Relationship

The syllabus requires students to master a wide range of taxation principles, rules and techniques, and then to apply these to given taxation scenarios. Helping students acquire this competence is best achieved by structured guided learning to help master the topics, with scheduled small group teaching to assist the application and to form part of the formative assessment.

Assessment Methods

The format of resits will be determined by the Board of Examiners

Exams
Description Length Semester When Set Percentage Comment
Written Examination1502A100Organised in house by NUBS in BAF Assessment Period.
Formative Assessments
Description Semester When Set Comment
Prob solv exercises1MPractice questions are provided
Prob solv exercises2MPractice questions are provided
Written Examination2MMock exam
Assessment Rationale And Relationship

Unseen examination is required to match professional recognition requirements.

There are no alternative assessments. Accreditation requires in-person invigilated assessments by virtue of this module forming part of the ICAEW "Golden Four" assessments.


Students will receive feedback on their progress through undertaking structured guided learning, engagement with the seminars and submission of their mock exam.

Reading Lists

Timetable