Short Title:Advanced Taxation 1
Full Title:Advanced Taxation 1
Module Code:TAXN H4001
 
Credits: 5
Field of Study:Accounting and taxation
Module Delivered in 2 programme(s)
Reviewed By:Christine Nangle
Module Author:Loretta Kyne
Module Description:This module aims to provide students with a comprehensive knowledge of Corporation Tax and a knowledge of some advanced income tax issues.
Learning Outcomes
On successful completion of this module the learner will be able to:
LO1 Explain and apply the rules of residence and domicile as they relate to individuals.
LO2 Prepare income tax computations for individuals including the impact of some advanced issues such as income tax losses, restriction on reliefs for high income earners and termination payments.
LO3 Calculate the liability to tax of Irish resident companies, including close companies, and the exposure of non-resident companies to Irish taxation.
LO4 Explain and calculate the corporation tax liabilities of groups of companies.
LO5 Demonstrate a basic understanding of the integration of taxes in the calculation of tax liabilities.
 

Module Content & Assessment

Course Work
Assessment Type Assessment Description Outcome addressed % of total Assessment Date
Continuous Assessment The continuous assessment or assessments may be in the form of an in-class test or an individual or group project submission or a combination of same. The continuous assessment may be designed to assess 1 or more learning outcomes. 1,2,3,4,5 30.00 n/a
End of Module Formal Examination
Assessment Type Assessment Description Outcome addressed % of total Assessment Date
Formal Exam End-of-Semester Final Examination 1,2,3,4,5 70.00 End-of-Semester

TU Dublin – Tallaght Campus reserves the right to alter the nature and timings of assessment

 

Module Workload

Workload: Full Time
Workload Type Workload Description Hours Frequency Average Weekly Learner Workload
Lecture Class based instruction 3.00 Every Week 3.00
Independent Learning Time Study of material covered in class and question practise 6.00 Every Week 6.00
Total Weekly Learner Workload 9.00
Total Weekly Contact Hours 3.00
Workload: Part Time
Workload Type Workload Description Hours Frequency Average Weekly Learner Workload
Lecture Class based instruction 2.00 Every Week 2.00
Independent Learning Time Study of material covered in class and question practise 7.00 Every Week 7.00
Total Weekly Learner Workload 9.00
Total Weekly Contact Hours 2.00
 

Module Resources

Required Book Resources
  • CA Proficiency 2, Taxation 2 (ROI), Latest Ed., Chartered Accountants Ireland
  • Tom Conlan, Student's Tax Handbook, Latest Ed., McKeon Murray Publications
Recommended Book Resources
  • C.Gaynor, R. Holly, P. Kennedy, P. Murphy and M. Whyte, Irish Taxation: Law and Practice, Latest Ed., Irish Tax Institute
  • P. Byrne, Irish Taxation Advanced, Latest Ed., Griffith College Dublin
  • M. Doyle, Capital Gains Tax: A practitioner's guide, Latest Ed., Chartered Accountants Ireland
  • Consolidated Tax Acts and Revenue Statements of Practice, Government Publications
This module does not have any article/paper resources
Other Resources
 

Module Delivered in

Programme Code Programme Semester Delivery
TA_BACCT_B (1 year add on) Bachelor of Business (Honours) in Accounting & Finance 7 Mandatory
TA_BAACC_B Bachelor of Business (Honours) in Accounting & Finance 7 Mandatory