Please note this module descriptor is indicative of the structure of this course and may be subject to change.
This module examines the theoretical background of the UK taxation system and provides students with a practical introduction to the major taxes.
An evaluation of the purpose and constraints of the UK taxation system and an introduction to the structure and operation of income tax, corporation tax and value added tax.
A student passing this module should be able to:
1. Evaluate the political and economic constraints which determine the nature of a taxation system; (PLO1)
2. Demonstrate familiarity with key technical taxation terms; (PLO2)
3. Understand and communicate the key principles and concepts which underpin the design of the UK tax system; (PLO2, PLO8)
4. Apply the rules of income tax to tax computations for individuals and sole trader businesses; (PLO3)
5. Determine and compute the tax liability of corporations; (PLO3)
Evaluate the UK’s principal indirect tax, VAT, and calculate VAT for taxable persons. (PLO3)
A course map contains a list of the individual study units, called modules, that you study to complete your course. Some modules are compulsory, but you can sometimes choose modules outside your core area of study which interest you.
A module is a self-contained, individual unit of study. The module descriptor provides various details about the module including who the module tutor is, what you will be studying, how you will be assessed and what you will have learned once you have completed the module.
Course maps and module descriptors from previous years can be found in the Course Resources Archive.
Contact our enquiries team.
Find out more about fees, funding options and ways to pay.