SHE level 11 SCQF credit points 30 ECTS credit points 15 Module code MMN426971 Module Leader Katrina Sutherland School Glasgow School for Business and Society Subject Finance and Accounting Trimester B (January start), C (May start)
Summary of content The module builds on and further develops key aspects of taxation introduced in earlier studies and extends the students' knowledge of the UK tax system, together with their ability to apply that knowledge to the issues commonly encountered by individuals and businesses, such that successful candidates should have the ability to interpret and analyse the information provided and communicate the outcomes in a manner appropriate to the intended audience.
Module details Syllabus arrow_forward Knowledge and understanding of the UK tax system through the study of more advanced topics within the tax module studied previously and the study of stamp taxes: Income and income tax liabilities in situations involving further overseas aspects and in relation to trusts, and the application of additional exemptions and reliefs Chargeable gains and capital gains tax liabilities in situations involving further overseas aspects and in relation to closely related persons and trusts, and the application of additional exemptions and reliefs Inheritance tax in situations involving further aspects of the scope of the tax and the calculation of the liabilities arising, the principles of valuation and the reliefs available, transfers of property to and from trusts, overseas aspects and further aspects of administration Corporation tax liabilities in situations involving overseas and further group aspects, and in relation to special types of companies, and the application of additional exemptions and reliefs Stamp taxes, Value added tax, tax administration and the UK tax system
Learning outcomes arrow_forward On successful completion of this module, students should be able to:
Teaching / learning strategy arrow_forward The programme is focused on the development of both theoretical and practical taxation skills, and aims to engage students in analysis, research and discussion of contemporary, real life issues. The teaching and learning strategy aims to embed these attributes This work based module adopts a blended approach to learning which combines face to face contact and online learning via GCU's virtual learning environment, GCU Learn. The teaching and learning strategy encourages an active and self-directed approach to learning. In the context of a work based ethos, teaching and learning methods use real world and real work scenarios to promote action learning, inquiry based learning, problem based learning and peer learning. These methods include lectures, seminars, online directed learning packages (power point presentations/study guides/videos), podcasts and discussion boards. These approaches will be used to directly involve the students in the process of learning and to encourage collaborative learning amongst students. Learners will be supported during the module by the module team which includes module tutors, work based mentors and Academic Development Tutors. Module tutors act as facilitators and also determine the level and accuracy of knowledge acquisition at key points in the delivery. Additionally, input, when necessary, either directly or with the support of external experts will add to the authenticity, credibility and application of education and learning to the workplace. Work based mentors provide a full spectrum of workplace support helping apprentices to identify relevant work activity that can operate as a source for work-integrated learning, advise on the development of work-based projects, provide feedback on the development of professional competence, and formatively comment on progress in achieving negotiated work-integrated learning objectives. Academic Development Tutors will provide support to help maximise students' potential in relation to academic writing, referencing and the development of
Transferrable skills arrow_forward On successful completion of the module students will have developed their oral and written communication skills, report writing skills, problem solving and analytical skills.
Module structure Activity Total hours Lectures 15 Tutorials 0 Practicals 0 Seminars 11 Independent Learning 234 Assessment 40 Placement 0
Assessment methods Component Duration Weighting Threshold Description Course Work001 100 45 Computational and narrative scenario based questions
