Short Title:Advanced Taxation 2
Full Title:Advanced Taxation 2
Module Code:TAXN H4002
 
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 Capital Acquisitions Tax, Value Added Tax on property transactions and advanced Capital Gains tax issues.It also aims to give students a knowledge of Stamp Duty. Further It will introduce students to tax planning techniques.
Learning Outcomes
On successful completion of this module the learner will be able to:
LO1 Demonstrate an understanding of the rules of Capital Gains Tax as they apply to individuals and companies
LO2 Discuss the provisions of the CAT Act and apply these in preparing detailed computations for individuals.
LO3 Calculate VAT liabilities for businesses involved in property transactions
LO4 Apply the rules and provisions of Stamp Duty
LO5 Appreciate Revenue powers and identify the procedures involved in Revenue audits.
LO6 Address problems incorporating more than one tax head
 

Module Content & Assessment

Course Work
Assessment Type Assessment Description Outcome addressed % of total Assessment Date
Continuous Assessment The continuous assessment may take the form of an in-class test or an individual/group project submission or a combination of these assessment types. The assessment may examine 1 or more learning outcomes. 1,2,3,4,5,6 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 1,2,3,4,5,6 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
  • CA Proficiency 2, Taxation 2 (ROI), latest Ed., Chartered Accountants Ireland
  • Tom Conlan, The Student's Tax Handbook, Latest Ed., McKeon Murray Publications
Recommended Book Resources
  • C. Gaynor, 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
  • Mark Doyle, Capital Gain Tax: A practitioner's Guide, Latest Ed., Chartered Accountants Ireland
  • G. Dillon, S. Brodie & D. Kennedy, Value Added Tax & VAT on property, Latest Ed., Irish Tax Institute
  • Consolidated Tax Acts
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 8 Mandatory
TA_BACCT_B (1 year add on) Bachelor of Business (Honours) in Accounting & Finance 8 Mandatory