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ACC2065 : Tax Compliance

  • Offered for Year: 2020/21
  • Module Leader(s): Mrs Helen Currie
  • Owning School: Newcastle University Business School
  • Teaching Location: Newcastle City Campus
Semester 1 Credit Value: 10
Semester 2 Credit Value: 10
ECTS Credits: 10.0


• To enable students to understand the general objectives of taxation
• To study the principles of income tax, capital gains tax, corporation tax, VAT, inheritance tax, national insurance and stamp taxes
• 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 and trustees
• Capital gains tax for individuals and trustees
• Inheritance tax
• National insurance
• Corporation tax
• Stamp taxes

Teaching Methods

Teaching Activities
Category Activity Number Length Student Hours Comment
Guided Independent StudyAssessment preparation and completion381:0038:00N/A
Scheduled Learning And Teaching ActivitiesLecture362:0072:00N/A
Guided Independent StudyDirected research and reading401:0040:00N/A
Guided Independent StudyIndependent study501:0050:00N/A
Teaching Rationale And Relationship

Lectures are used to provide the basic framework, demonstrate techniques and explain concepts and theory. These lectures are supported by significant reading and question practice to help students to prepare for the final assessment.

Assessment Methods

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

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. It is also the most appropriate method of assessing tax knowledge and skills. Students will receive feedback on their progress through understanding worked examples.

Reading Lists