Module: Taxation I

Module Specifications.

Current Academic Year 2024 - 2025

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Date posted: September 2024

Module Title	Taxation I
Module Code	AC598 (ITS) / ACC1031 (Banner)
Faculty	DCU Business School	School	DCU Business School
Module Co-ordinator	Thomas McCluskey
Module Teachers	Michael Dowling
NFQ level	9	Credit Rating	5
Pre-requisite	Not Available
Co-requisite	Not Available
Compatibles	Not Available
Incompatibles	Not Available

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: Resit category 1: A resit is available for both* components of the module. Resit category 2: No resit is available for a 100% continuous assessment module. Resit category 3: No resit is available for the continuous assessment component where there is a continuous assessment and examination element.
* ‘Both’ is used in the context of the module having a Continuous Assessment/Examination split; where the module is 100% continuous assessment, there will also be a resit of the assessment
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