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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-ordinatorSemester 1: Patrick Mulcahy
Semester 2: Patrick Mulcahy
Autumn: Patrick Mulcahy
Module TeachersPatrick Mulcahy
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 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

Workload Full-time hours per semester
Type Hours Description
Lecture363 hours of lectures for 12 weeks
Tutorial101 hour per week for 10 weeks
Independent Study40Preparing tutorial questions before sessions and review of solutions afterwards
Directed learning39Direct 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 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

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

Programme or List of Programmes
MBSMSc in Accounting

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