Tax Planning

ADVANCED

CORPORATE

TAXATION

[pic 1]

ACFI 3227

Module Guide

2014-2015

Finance Act 2014

Contents[pic 2]

1.        Module Outline        

2.        Learning and Teaching Strategies        

3.        Reading        

4.        Learning Outcomes        

5.        Teaching Staff        

6.        Course Support        

6.        Course Support        

7.        Lecture Programme 2014/15        

Autumn Term        

Spring Term        

8.        Course Assessment        

9.        Assignment: Group Assignment        

10.        Examination Format        

11.        Reading List        

Advanced Corporate Taxation

1.        Module Outline

This module will concentrate on investigating the taxation legislation relevant to incorporated businesses but will also consider value added tax and inheritance tax for individuals. It will include a mixture of theory and practice relating to the current tax legislation and will entail writing reports and carrying out numerical computations.  Students will be required to analyse and evaluate the tax measures and offer tax planning advice.

2.        Learning and Teaching Strategies

Lectures, tutorials and workshops will be used to deliver the input, develop structure and encourage logical thinking in the complex area of taxation.  Lectures will formally introduce the concepts and tutorials will be informal and student centred providing an opportunity for practice and discussion.  Students will be required to participate in both individual and group work.

The input will be supported by DMU’s online learning on Blackboard. Students can gain access to the modules on which they are enrolled by visiting https://my.dmu.ac.uk .  Access to Blackboard can be obtained from any computer connected to the Internet and does not necessarily have to be within the University.

...