Short Title:Business and Capital Taxes
Full Title:Business and Capital Taxes
Module Code:TAXN H3004
 
Credits: 5
Field of Study:Accounting and taxation
Module Delivered in 3 programme(s)
Reviewed By:Christine Nangle
Module Author:Loretta Kyne
Module Description:This module aims to provide students with a good working knowledge of Capital Gains Tax, Value Added Tax, Corporation Tax and Local property Tax. It aims to provide students with the ability to compute an individual’s, and company’s liability to Capital Gains Tax, an individual's liability to Local Property Tax, liability of a business to Value Added Tax and a company's liability to Corporation Tax.
Learning Outcomes
On successful completion of this module the learner will be able to:
LO1 Identify the availability of capital allowances and prepare capital allowance computations for sole traders and companies
LO2 Appreciate the provisions relating to the administration of VAT and compute the VAT liability of a business.
LO3 Compute the liability to Capital Gains Tax for individuals and companies
LO4 Compute the liability of companies to Corporation Tax and Dividend Withholding Tax
LO5 Calculate the liability of an individual to Local Property Tax.
 

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 and may cover one or several 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 concepts 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 concepts 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
  • Conlon, Tom.,, Student’s Tax Handbook, Latest Ed., McKeon, Murray Publications
Recommended Book Resources
  • C. Gaynor, R. Holly, P. Kennedy, P. Murphy, M. Sheridan,, Irish Taxation: Law & Practice, Irish Tax Institute
  • F. O' Connell and E Kennon, A practical guide to Value- added Tax, Chartered Accountants Ireland [ISBN: 978-1-91037]
  • Government Publication, Consolidated Tax Acts and Revenue Statements of Practice
This module does not have any article/paper resources
Other Resources
 

Module Delivered in

Programme Code Programme Semester Delivery
TA_BAACC_B Bachelor of Business (Honours) in Accounting & Finance 6 Mandatory
TA_BAACC_D Bachelor of Business in Accounting & Finance 6 Mandatory
TA_BACCT_D (1 year add on) Bachelor of Business in Accounting & Finance 6 Mandatory