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ACC3009 : Taxation in Accounting

  • Offered for Year: 2020/21
  • Module Leader(s): Dr Andrew Holden
  • Other Staff: Miss Hayley Deeming
  • 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, ethics and administration of tax. To calculate income tax, national insurance contributions, capital gains tax corporation tax, inheritance tax, and VAT in straightforward scenarios, including an appreciation of international taxation and basic tax planning.

Outline Of Syllabus

1. Ethics and Administration
2. Income tax and National insurance contributions
3. Capital gains tax
4. Corporation tax, including corporate capital gains
5. VAT
6. Inheritance tax
7. International taxation

Teaching Methods

Teaching Activities
Category Activity Number Length Student Hours Comment
Structured Guided LearningLecture materials182:0036:00N/A
Guided Independent StudyAssessment preparation and completion301:0030:00N/A
Structured Guided LearningAcademic skills activities181:0018:00N/A
Scheduled Learning And Teaching ActivitiesSmall group teaching61:006:00small group seminars
Scheduled Learning And Teaching ActivitiesDrop-in/surgery21:002:00Q&A, pre assessment clinic - whole cohort
Guided Independent StudyIndependent study981:0098:00N/A
Guided Independent StudyOnline Discussion180:309:00If get large class exemption then this or just add to total If not then need SchL&TActiv
Scheduled Learning And Teaching ActivitiesModule talk11:001:00N/A
Teaching Rationale And Relationship

The syllabus requires students to master a wide range of taxation principles, rules and techniques, and then to apply to given taxation scenarios. Helping students acquire this competence is best achieved by traditional lectures, seminars, significant reading and directed question practice.

Assessment Methods

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

Description Length Semester When Set Percentage Comment
Written Examination1802A100N/A
Exam Pairings
Module Code Module Title Semester Comment
LAC3009Taxation in Accounting2N/A
Formative Assessments
Description Semester When Set Comment
Prob solv exercises1MSeminar questions provided
Prob solv exercises2MSeminar questions provided
Written exercise1MOpportunity for students to complete exam standard question and receive feedback
Assessment Rationale And Relationship

Unseen examination is required to match professional recognition requirements. It is also an appropriate way of assessing knowledge and application of the principles involved.
Students will receive feedback on their progress through undertaking worked examples and questions.

Reading Lists