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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-ordinatorSemester 1: Thomas McCluskey
Semester 2: Thomas McCluskey
Autumn: Thomas McCluskey
Module TeachersThomas McCluskey
Michael Dowling
NFQ level 9 Credit Rating 5
Pre-requisite None
Co-requisite None
Compatibles None
Incompatibles None

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)

Workload Full-time hours per semester
Type Hours Description
Lecture36Class contact
Seminars6Solutions to practical questions
Online activity5Stamp duty
Group work8Case study
Independent Study35Tax Computations
Directed learning35Revision 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 Assessment0% Examination Weight100%
Course Work Breakdown
TypeDescription% of totalAssessment Date
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

Programme or List of Programmes
MBSMSc in Accounting

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