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DRPS : Course Catalogue : Business School : Accounting

Undergraduate Course: Taxation Practices (ACCN10029)

Course Outline
SchoolBusiness School CollegeCollege of Humanities and Social Science
Credit level (Normal year taken)SCQF Level 10 (Year 4 Undergraduate) AvailabilityAvailable to all students
SCQF Credits20 ECTS Credits10
SummaryThis course covers the UK tax system and administrative rules along with the relevant revenue, case laws and precedence. It examines the computation aspects of national insurance, property income, individual and corporate tax liability, value-added and stamp taxes, as well as the ethics and professional conduct of a tax advisor.
Course description The course will utilize a student's knowledge from previous non-Honours accounting courses as a basis to develop and apply new information in the specialist area of taxation. A particular emphasis of the course will be on an understanding taxation principles and existing tax revenue and legislation, as well as the practical application of taxation knowledge. It is intended to develop students┐ abilities in a core competency, one which is especially relevant to those intending a career in tax practice. The course will prepare students for the taxation examinations of professional accountancy bodies.

UK Tax System
Tax Administration
Tax-adjusted Profit/Loss
National Insurance
Property Income
Chargeable Gain/Loss
Income Tax Liability
Corporation Tax Liability
Value-added Tax
Stamp Duties
Environment Taxes and Reliefs
Ethics and Professional Conduct
Entry Requirements (not applicable to Visiting Students)
Pre-requisites Students MUST have passed: Accountancy 2A (ACCN08009) AND Accountancy 2B (ACCN08010)
Prohibited Combinations Other requirements None
Information for Visiting Students
Pre-requisitesVisiting students should have completed a 2nd- year level Financial Accounting course and a 2nd- year level Management Accounting course. We will only consider University/College level courses.
High Demand Course? Yes
Course Delivery Information
Academic year 2018/19, Available to all students (SV1) Quota:  None
Course Start Semester 1
Timetable Timetable
Learning and Teaching activities (Further Info) Total Hours: 200 ( Lecture Hours 20, Summative Assessment Hours 3, Revision Session Hours 2, Programme Level Learning and Teaching Hours 4, Directed Learning and Independent Learning Hours 171 )
Assessment (Further Info) Written Exam 70 %, Coursework 30 %, Practical Exam 0 %
Additional Information (Assessment) Coursework(s) 30%
Exam: 70%

The coursework includes a group project that requires about 20 hours of individual preparation, group discussion, research and writing-up of a report.
Feedback Besides feedback arising in class discussion during lectures and class exercises, the group project will enable students to assess their understanding and application of their knowledge in taxation.
Exam Information
Exam Diet Paper Name Hours & Minutes
Main Exam Diet S1 (December)3:00
Learning Outcomes
On completion of this course, the student will be able to:
  1. Students will have a critical understanding of taxation in helping individuals and companies plan their tax strategies.
  2. Students will be able to evaluate how tax information and techniques can promote efficient tax planning and management.
  3. Students will be able to compute and review tax liability of individuals and companies, and apply insights from developments in taxation legislation, and case laws and precedence.
  4. Students will be able to use a wide range of techniques and apply taxation strategies when considering capital investment decisions and financial management positions.
  5. Students will be able to identify and critically discuss the ethical issues in tax practice.
Reading List
Additional Information
Graduate Attributes and Skills Personal Effectiveness : Demonstrate skills and abilities in personal effectiveness via communication and working effectively with others as well as demonstrating skills in time management and planning to ensure timely submission of assigned group project.

Communication skills: The project will enable students to develop research and written communication skills as well as enable them to work in groups in order to submit their assigned group project within the deadline successfully. The students will also learn to apply specific technical terms in taxation discipline when writing up their project.

For Accounting-major students, information on their performance in taxation will improve their employability in vying for taxation-related positions in public accountancy firms.

Students may be better prepared for the taxation modules in the examinations of professional accountancy bodies. Alternatively, they may be granted exemption should the proposed course be subsequently accredited.

KeywordsTaxation,Accounting,Revenue Law
Course organiserMs Laura Wilkinson
Course secretaryMiss Jen Wood
Tel: (0131 6)50 8335
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