Short Title:Corporate and Capital Taxation
Full Title:Corporate and Capital Taxation
Module Code:TAXN H3004
 
Credits: 5
NFQ Level:7
Field of Study:Accounting and taxation
Module Delivered in no programmes
Reviewed By:MARTIN NOLAN
Module Author:MARTIN NOLAN
Module Description:This module aims to provide students with a good working knowledge of Capital Gains Tax, Value Added Tax and Corporation Tax. It aims to provide students with the ability to compute an individual’s, a partnership’s and a company’s liability to Capital Gains Tax, Value Added Tax and Corporation Tax.
Learning Outcomes
On successful completion of this module the learner will be able to:
LO1 Apply the principles of taxation to married and separated couples
LO2 Apply the appropriate tax provisions to partnerships and farmers
LO3 Compute the liability to Capital Gains Tax for individuals
LO4 Appreciate the provisions and administration of VAT
LO5 Appreciate the computational rules for determining the liability of companies to Corporation Tax
Pre-requisite learning
Co-requisite Modules
No Co-requisite modules listed
 

Module Content & Assessment

Assessment Breakdown%
Course Work30.00%
End of Module Formal Examination70.00%
Course Work
Assessment Type Assessment Description Outcome addressed % of total Assessment Date
Continuous Assessment The continuous assessment will take the form of an individual assessment. This will be an in-class, time constrained exam. The continuous assessment is designed primarily to assess learning outcomes 2 to 4. 2,4 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

IT Tallaght reserves the right to alter the nature and timings of assessment

 

Module Workload

This module has no Full Time workload.
This module has no Part Time workload.
 

Module Resources

Required Book Resources
  • Conlon, Tom.,, Student’s Tax Handbook, Latest Ed., McKeon, Murray Publications
Recommended Book Resources
  • McAteer, Reddin & Deegan, Income Tax, Latest Ed., Institute of Taxation
  • Bradley, PRSI and Levy Contributions, Latest Ed., Institute of Taxation
  • Appleby & O’Hanlon, Capital Gains Tax, Latest Ed., Institute of Taxation
  • Cremins, O'Brien & Brodie, Value Added Tax, Latest Ed., Institute of Taxation
  • Brennan, Moore, O’Sullivan & Clarke, Corporation Tax., Latest Ed., Institute of Taxation
  • SSAP Ltd.,, Personal Tax Manager Software, Latest Ed., SSAP Ltd
  • Consolidated Tax Acts and Revenue Statements of Practice, n/a
This module does not have any article/paper resources
This module does not have any other resources