AFM3103: Tax Compliance and Planning

Offered for Year: 2025/26

Module Leader(s): TBC

Owning School: Newcastle University Business School

Teaching Location: Newcastle City Campus

Semesters

Semester	Credit Value
Semester 1	15
Semester 2	10
FHEQ Level	6

Aims

To build students’ knowledge of taxation gained from the stage 2 tax module.

To enable students to:

prepare tax computations for individuals and companies
understand the tax implications of a course of action
explain potential tax treatments of transactions
resolve taxation issues that arise in the context of preparing tax computations and
advise on tax-efficient strategies for businesses and individuals

Outline of syllabus

Ethical issues arising in the course of performing tax work and obligations the UK system of taxation and the implications of non-compliance
VAT
Stamp taxes
Capital gains tax
Inheritance tax
Corporation tax
Income tax
National insurance contributions

Teaching methods

Teaching activities

Category	Activity	Number	Length (HH:MM)	Student Hours (HH:MM)
Scheduled Learning And Teaching Activities	Lecture	32	02:00	64:00
Scheduled Learning And Teaching Activities	Small group teaching	6	01:00	06:00
Guided Independent Study	Independent Study	90	01:00	90:00
Guided Independent Study	Assessment preparation and completion	90	01:00	90:00
Total Hours	250

Teaching rationale and relationship to Learning Outcomes

The syllabus requires students to master a wide range of taxation principles, rules and techniques, and then to apply these to given taxation scenarios. Helping students acquire this competence is best achieved by structured guided learning to help master the topics, with scheduled small group teaching to assist the application and to form part of the formative assessment.

Assessment methods

Exams

Type	Length (mins)	Semester	When set	Percentage	Comments
Digital Examination	180	2	A	100%	Organised in house by NUBS in BAF Assessment Period.

Formative assessments

Type	Semester	When set	Comments
Digital Examination	2	M	Mock Exam

Assessment rationale and relationship

Unseen examination is required to match professional recognition requirements.

There are no alternative assessments. Accreditation requires in-person invigilated assessments.

Students will receive feedback on their progress through undertaking structured guided learning, engagement with the seminars and submission of their mock exam.