Browse Hierarchy BUS167F: Principles of Taxation

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This is a core module for all students enrolled on the BSc Accountancy undergraduate programme and counts as an exemption against an ICAEW exam module at certificate level, the pass mark is 50%. This module introduces students to historical development of tax policies in the UK including general objectives of taxation, UK tax system, different types of tax in the UK. The module focuses on the UK taxation rules so that students are able to calculate the main tax liabilities under UK tax policy, whilst encouraging students to question the success and inadequacies of UK tax policy. NOTE: The non-standard pass-mark of 50% applies for each element of assessment within the module as well as the overall module mark.

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