Last modified: 11 Dec 2023 11:16
The aim of this course is to provide knowledge and understanding of the UK tax system and its administration. Students will gain an appreciation of direct taxes payable on income, profits, and other gains by both individuals and by corporations, and indirect taxes on spending. Knowledge application of the different taxes within the UK taxation system will be achieved by solving tax problems and computing tax liabilities.
| Study Type | Undergraduate | Level | 3 |
|---|---|---|---|
| Term | Second Term | Credit Points | 15 credits (7.5 ECTS credits) |
| Campus | Offshore | Sustained Study | No |
| Co-ordinators |
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This course examines the UK tax system and its administration. Students will study the regulation in relation to both direct and indirect taxes payable by individuals and corporations. Application of the regulation in practical contexts will be achieved through the solving of computational problems and calculating tax liabilities. Tax efficient use of exemptions and relief will be considered, with students gaining an awareness of the difference between tax evasion and tax avoidance.
Information on contact teaching time is available from the course guide.
| Assessment Type | Summative | Weighting | 30 | |
|---|---|---|---|---|
| Assessment Weeks | Feedback Weeks | |||
| Feedback |
2 x MCQ Tests |
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| Knowledge Level | Thinking Skill | Outcome |
|---|---|---|
| Conceptual | Apply | Apply knowledge of regulation relating to the different UK direct and indirect taxes considered in the course to identify tax efficient uses of exemptions and reliefs. |
| Conceptual | Apply | Apply knowledge of regulation relating to the different UK direct and indirect taxes considered in the course to computational problems to determine tax liability. |
| Conceptual | Understand | Demonstrate an awareness of the administration of the UK tax system, ethical considerations and the difference between tax avoidance and tax evasion. |
| Factual | Understand | Describe and explain the regulation relating to the UK direct and indirect taxes considered in the course. |
| Assessment Type | Summative | Weighting | 70 | |
|---|---|---|---|---|
| Assessment Weeks | Feedback Weeks | |||
| Feedback |
3-hour Exam. Exam result and group feedback on MyAberdeen. |
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| Knowledge Level | Thinking Skill | Outcome |
|---|---|---|
| Conceptual | Apply | Apply knowledge of regulation relating to the different UK direct and indirect taxes considered in the course to identify tax efficient uses of exemptions and reliefs. |
| Conceptual | Apply | Apply knowledge of regulation relating to the different UK direct and indirect taxes considered in the course to computational problems to determine tax liability. |
| Conceptual | Understand | Demonstrate an awareness of the administration of the UK tax system, ethical considerations and the difference between tax avoidance and tax evasion. |
| Factual | Understand | Describe and explain the regulation relating to the UK direct and indirect taxes considered in the course. |
There are no assessments for this course.
| Assessment Type | Summative | Weighting | 100 | |
|---|---|---|---|---|
| Assessment Weeks | Feedback Weeks | |||
| Feedback |
3-hour Exam |
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| Knowledge Level | Thinking Skill | Outcome |
|---|---|---|
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| Knowledge Level | Thinking Skill | Outcome |
|---|---|---|
| Conceptual | Apply | Apply knowledge of regulation relating to the different UK direct and indirect taxes considered in the course to computational problems to determine tax liability. |
| Conceptual | Apply | Apply knowledge of regulation relating to the different UK direct and indirect taxes considered in the course to identify tax efficient uses of exemptions and reliefs. |
| Conceptual | Understand | Demonstrate an awareness of the administration of the UK tax system, ethical considerations and the difference between tax avoidance and tax evasion. |
| Factual | Understand | Describe and explain the regulation relating to the UK direct and indirect taxes considered in the course. |
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