Module: Taxation I

Module Specifications..

Current Academic Year 2023 - 2024

Please note that this information is subject to change.

Module Title	Taxation I
Module Code	AC598
School	DCUBS
Module Co-ordinator	Semester 1: Thomas McCluskey Semester 2: Thomas McCluskey Autumn: Thomas McCluskey
Module Teachers	Thomas McCluskey Michael Dowling
NFQ level	9	Credit Rating	5
Pre-requisite	None
Co-requisite	None
Compatibles	None
Incompatibles	None

None

Description

The purpose of this module is to build advanced knowledge of Irish capital tax law and practice to equip students for a career as a professional accountant and/or a tax consultant in practice. The teaching methodology is based on lectures, tutorials and problem based seminars on emerging tax issues. This module will also include revision of issues pertaining to Value Added Tax (VAT). Specifically, students will have an advanced understanding of the principles of capital gains tax, stamp duty and capital acquisition tax and will have honed their computation skills in these areas. The module is delivered via a series of lectures, seminars, tutorials and on line learning.

Learning Outcomes

1. Describe and implement the capital gains tax rules and regulations from the perspective of individuals.
2. Explain the Irish inheritance and gift tax rules from the perspective of an individual
3. Explain Irish Stamp Duty rules
4. Outline and discuss key issues surrounding the legal implications associated with tax avoidance in Ireland
5. Compute capital gains tax, stamp duty and capital acquisition tax
6. Have a detailed understanding of the legislative framework, rules, regulations and practice of capital taxation in Ireland.
7. Outline and discuss all relevant issues pertaining to Value Added Tax (VAT)

*Type*	*Hours*	*Description*
Workload	Full-time hours per semester
Lecture	36	Class contact
Seminars	6	Solutions to practical questions
Online activity	5	Stamp duty
Group work	8	Case study
Independent Study	35	Tax Computations
Directed learning	35	Revision and study
Total Workload: 125

All module information is indicative and subject to change. For further information,students are advised to refer to the University's Marks and Standards and Programme Specific Regulations at: http://www.dcu.ie/registry/examinations/index.shtml

Indicative Content and Learning Activities

Assessment Breakdown
Continuous Assessment	0%	Examination Weight	100%

Type	Description	% of total	Assessment Date
Course Work Breakdown

Reassessment Requirement Type
Resit arrangements are explained by the following categories; 1 = A resit is available for all components of the module 2 = No resit is available for 100% continuous assessment module 3 = No resit is available for the continuous assessment component
This module is category 1

Indicative Reading List

Kieran Gallery(editor): 2014, Irish Taxation Law and Practice, 12th, The Irish Taxation Institute, Dublin,

Other Resources

None

Programme or List of Programmes

MBS	MSc in Accounting

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