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ACC3056 : Business Planning: Taxation

  • 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: 15
Semester 2 Credit Value: 15
ECTS Credits: 15.0


• To build students’ knowledge of taxation gained from the stage 2 tax module
• To enable students to apply technical knowledge and professional skills to identify and resolve tax issues arising in the context of preparing tax computations.
• To enable students to advise on tax-efficient strategies for businesses and individuals.
• To enable students to evaluate the implications of the interaction of taxes in given scenarios.
• To enable students to cover the materials required for the ICAEW’s Professional Level Business Planning: Taxation paper.

Outline Of Syllabus

• Ethics and UK tax law.
• Taxation of corporate entities including international aspects.
• Taxation of unincorporated businesses including partnerships.
• Personal taxation including overseas taxation and trusts.

Teaching Methods

Teaching Activities
Category Activity Number Length Student Hours Comment
Scheduled Learning And Teaching ActivitiesLecture382:0076:00N/A
Guided Independent StudyAssessment preparation and completion641:0064:00N/A
Guided Independent StudyDirected research and reading751:0075:00N/A
Scheduled Learning And Teaching ActivitiesSmall group teaching101:0010:00N/A
Guided Independent StudyIndependent study751:0075:00N/A
Teaching Rationale And Relationship

Lectures are used to provide the basic framework, demonstrate techniques and explain concepts and theory. Some lectures will involve worked examples to develop problem-solving and technical skills which students can then practice. These are supported by student reading of texts and directed learning where students can practice questions to help them prepare for the final assessment. In addition there are small group seminars held in the second semester to allow students to ask questions and to demonstrate their understanding.

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. Open Book Exam
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

The most appropriate method of assessing tax knowledge and skills is via an unseen examination. In addition unseen examination is required to match professional recognition requirements. Students will have the opportunity to gain plenty of feedback on progress through undertaking worked examples.

Reading Lists