Module: Taxation II

Module Specifications..

Current Academic Year 2023 - 2024

Please note that this information is subject to change.

Module Title	Taxation II
Module Code	AC599
School	DCUBS
Module Co-ordinator	Semester 1: Patrick Mulcahy Semester 2: Patrick Mulcahy Autumn: Patrick Mulcahy
Module Teachers	Patrick Mulcahy
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 tax law 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. Specifically, students will have an advanced understanding of the principles of capital gains tax, corporation tax and capital acquisition tax and will have honed their computation skills in these areas. The module is delivered via a series of lectures, seminars and tutorials.

Learning Outcomes

1. Identify and apply the relevent taxation rules and regulations for companies
2. Describe and implement the capital gains tax rules and regulations from the perspective companies
3. Outline and discuss key issues surrounding the legal implications associated with tax avoidance in Ireland
4. Revision of tax matters relating to Local Property Tax (LPT) and Social & Health Contributions

*Type*	*Hours*	*Description*
Workload	Full-time hours per semester
Lecture	36	3 hours of lectures for 12 weeks
Tutorial	10	1 hour per week for 10 weeks
Independent Study	40	Preparing tutorial questions before sessions and review of solutions afterwards
Directed learning	39	Direct preparation for, and completion of end of year exam
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

Corporation Tax
Basic principles, rates of tax, payment dates and self-assessment rules, Badges of trade, computation of trading income (including manufacturing income, capital allowances and treatment of grants), computation of chargeable gains and computation of total profits. Treatment of losses including relief on value basis, dividend distributions and the application of DWT. Close companies consequences and criteria for determining close company status. Groups and Consortium Relief, Capital Gain Tax Groups, The Holding Company Regime, the treatment of foreign income and double taxation relief regime. Local Property Tax (LPT) and Social & Health contributions.

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

Gallery Kieran: 2014, Irish Taxation Law and Practice, latest, Irish Taxation Institute,,

Other Resources

None

Programme or List of Programmes

MBS	MSc in Accounting

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