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ACC3009 : Taxation in Accounting

  • Offered for Year: 2019/20
  • Module Leader(s): Dr Andrew Holden
  • Other Staff: Miss Hayley Deeming
  • Owning School: Newcastle University Business School
  • Teaching Location: Newcastle City Campus
Semester 1 Credit Value: 10
Semester 2 Credit Value: 10
ECTS Credits: 10.0


To enable students to understand the general objectives, ethics and administration of tax. To calculate income tax, national insurance contributions, capital gains tax corporation tax, inheritance tax, and VAT in straightforward scenarios, including an appreciation of international taxation and basic tax planning.

Outline Of Syllabus

1. Ethics and Administration
2. Income tax and National insurance contributions
3. Capital gains tax
4. Corporation tax, including corporate capital gains
5. VAT
6. Inheritance tax
7. International taxation

Teaching Methods

Teaching Activities
Category Activity Number Length Student Hours Comment
Guided Independent StudyAssessment preparation and completion160:0060:00N/A
Scheduled Learning And Teaching ActivitiesLecture152:0030:00N/A
Guided Independent StudyDirected research and reading144:0044:00N/A
Scheduled Learning And Teaching ActivitiesSmall group teaching61:006:00N/A
Scheduled Learning And Teaching ActivitiesDrop-in/surgery32:006:00N/A
Guided Independent StudyIndependent study154:0054:00N/A
Teaching Rationale And Relationship

The syllabus requires students to master a wide range of taxation principles, rules and techniques, and then to apply to given taxation scenarios. Helping students acquire this competence is best achieved by traditional lectures, seminars, significant reading and directed question practice.

Assessment Methods

The format of resits will be determined by the Board of Examiners

Description Length Semester When Set Percentage Comment
Written Examination1802A100N/A
Exam Pairings
Module Code Module Title Semester Comment
LAC3009Taxation in Accounting2N/A
Formative Assessments
Description Semester When Set Comment
Prob solv exercises1MSeminar questions provided
Prob solv exercises2MSeminar questions provided
Assessment Rationale And Relationship

Unseen examination is required to match professional recognition requirements. It is also an appropriate way of assessing knowledge and application of the principles involved.
Students will receive feedback on their progress through undertaking worked examples and questions.

Reading Lists