Module Details

Module Code: FNCE H3013
Full Title: Taxation 2
Valid From:: Semester 1 - 2019/20 ( June 2019 )
Language of Instruction: 
Duration: 1 Semester
Credits:: 5
Module Owner:: John Morrison
Departments: Unknown
Module Description: no description provided
 
Module Learning Outcome
On successful completion of this module the learner will be able to:
# Module Learning Outcome Description
MLO1 Compute the chargeable gains arising on individuals and corporate tax payers
MLO2 Compute corporation tax for individual companies
MLO3 Outline the principles and scope of value added tax
MLO4 Minimise/ defer tax liabilities by identifying/ applying relevant exemptions, reliefs and allowances
MLO5 Self assess and evaluate their draft solutions to tax issues.
Pre-requisite learning
Module Recommendations
This is prior learning (or a practical skill) that is strongly recommended before enrolment in this module. You may enrol in this module if you have not acquired the recommended learning but you will have considerable difficulty in passing (i.e. achieving the learning outcomes of) the module. While the prior learning is expressed as named DkIT module(s) it also allows for learning (in another module or modules) which is equivalent to the learning specified in the named module(s).
No recommendations listed
 
Module Indicative Content
Content
• Capital Gains Tax: Basic Principles and Computation • Capital Gains Tax Reliefs • Corporation Tax: Basic Principles and Computation • Corporation Tax Reliefs • Value Added Tax: Theory and Practice
Module Assessment
Assessment Breakdown%
Course Work20.00%
Final Examination80.00%
Module Special Regulation
 

Assessments

Full-time

Course Work
Assessment Type Continuous Assessment % of Total Mark 20
Marks Out Of 0 Pass Mark 0
Timing S1 Week 5 Learning Outcome 1,2,3,4
Duration in minutes 0
Assessment Description
Continuous Assessment will usually comprise a one – hour mid term test.
No Project
No Practical
Final Examination
Assessment Type Formal Exam % of Total Mark 80
Marks Out Of 0 Pass Mark 0
Timing End-of-Semester Learning Outcome 1,2,3,4
Duration in minutes 0
Assessment Description
End-of-Semester Final Examination

Part-time

Course Work
Assessment Type Class Test % of Total Mark 20
Marks Out Of 0 Pass Mark 0
Timing n/a Learning Outcome 1,4,5
Duration in minutes 60
Assessment Description
A one hour, mid-term test.
No Project
No Practical
No Final Examination
Reassessment Requirement
A repeat examination
Reassessment of this module will consist of a repeat examination. It is possible that there will also be a requirement to be reassessed in a coursework element.

DKIT reserves the right to alter the nature and timings of assessment

 

Module Workload

Workload: Full-time
Workload Type Contact Type Workload Description Frequency Average Weekly Learner Workload Hours
Lecture Contact No Description Every Week 3.00 3
Directed Reading Non Contact No Description Every Week 3.00 3
Independent Study Non Contact No Description Every Week 3.00 3
Total Weekly Learner Workload 9.00
Total Weekly Contact Hours 3.00
Workload: Part-time
Workload Type Contact Type Workload Description Frequency Average Weekly Learner Workload Hours
Lecture Contact No Description Every Week 2.00 2
Directed Reading Non Contact No Description Every Week 4.00 4
Independent Study Non Contact No Description Every Week 3.00 3
Total Weekly Learner Workload 9.00
Total Weekly Contact Hours 2.00
 
Module Resources
Recommended Book Resources
  • Irish Taxation Institute. Irish Taxation Law and Practice Volumes 1 and 2, Updated annually. Chapters 3-5 and 24 -32, Irish Taxation Institute, Ireland.
Supplementary Book Resources
  • Irish Tax Institute. Capital Taxes Fundamentals: CTA Student Manual ( Part 1), Annually updated. Irish Taxation Institute ( Available on Taxfind database), Ireland.
  • Irish Taxation Institute. Business Taxes: CTA Student Manual ( Part 2), Annually updated. Irish Taxation Institute ( Available on Taxfind database), Ireland.
This module does not have any article/paper resources
Other Resources