This module is designed to familiarise you with fundamental concepts and principles of the UK taxation system.
Topics covered will encompass the theoretical basis of taxation, the various sources and forms of taxes, and specifically delve into personal income tax, particularly related to employment income.
You will develop the skills to compute personal income tax obligations arising from diverse income streams and comprehend the administrative processes, including compliance deadlines and penalties.
Additionally, the module aims to offer a comprehensive overview of value-added tax (VAT) calculations and explore the scope of national insurance contributions and capital gains tax (CGT). By covering these areas, you will gain a holistic understanding of the UK taxation landscape, enabling you to analyse and navigate tax-related issues effectively.
Assessment:
1,000-word Individual Essay
1.5-hour Examination
