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2011/12 Undergraduate Module Catalogue

LUBS3685 Taxation: Income Tax and Value Added Tax

10 creditsClass Size: 100

Module manager: Dr Iain Clacher
Email: I.Clacher@lubs.leeds.ac.uk

Taught: Semester 1 (Sep to Jan) View Timetable

Year running 2011/12

Pre-requisite qualifications

LUBS2210 Financial Accounting 2 and/or
LUBS2200 Business Finance 2

This module is not approved as an Elective

Objectives

On completion of this module, students will be able to:
- understand the theoretical underpinnings of the UK taxation system;
- understand the relationship of this system to Government fiscal policy;
- appreciate the distinctions between direct and indirect taxes;
- demonstrate the effect of the tax burden.

Syllabus

- The principles of taxation
- The framework of taxation
- The development, implications and effects of different types of taxes (direct v indirect, progressive v regressive)
- The importance of tax planning for individuals and businesses
- Current issues and developments

Teaching methods

Delivery type	Number	Length hours	Student hours
Lecture	10	1.00	10.00
Seminar	5	1.00	5.00
Private study hours			85.00
Total Contact hours			15.00
Total hours (100hr per 10 credits)			100.00

Private study

For each 10 credits of study taken, the expectation is that the normal study time (including attendance at lectures and tutorials, self-study and revision) is 100 hours.

Opportunities for Formative Feedback

- Provision of formative feedback will be provided through participation in seminars.
- Students are strongly encouraged to hand in a practice essay which will be marked and used to provide formative feedback as preparation for the examination.

Methods of assessment

Exams

Exam type	Exam duration	% of formal assessment
Standard exam (closed essays, MCQs etc)	2 hr 00 mins	100.00
Total percentage (Assessment Exams)		100.00

Normally resits will be assessed by the same methodology as the first attempt, unless otherwise stated

Reading list

The reading list is available from the Library website

Last updated: 27/03/2012

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