This course builds on the basic knowledge of core taxes, while introducing students to stamp taxes. This course will examine topics such as income tax, corporation tax, capital gains tax and inheritance tax on a more advanced level. Furthermore, the course will examine other international aspects of taxation, the taxation of trusts and additional exemptions and reliefs. It will enable students to interpret and analyse information provided and communicate these findings in a manner appropriate to the intended audience.
On successful completion of this course students will be able to:
The Advanced Taxation course is a key paper in the ACCA syllabus which explores core aspects of taxation more extensively. Hence, this course is closely aligned to ACCA’s Advanced Taxation syllabus, and it equips students with extended knowledge of the UK tax system as well as the skills to apply this knowledge to issues often faced by individuals and businesses.
The following topics/concepts/theories will be addressed:
This course will be assessed using coursework and a final examination weighted as follows:
Coursework – 50%
2 Case Analyses – 25% each
Final Examination – 50%
The final 3-hour examination may comprise case analyses, scenario-based questions, and questions involving calculations.
This course will be delivered through lectures, in-class discussions, extensive use of case studies, scenario-based activities and problem-solving exercises.
Nagin Lad