Module: Taxation II

Latest Module Specifications

Current Academic Year 2025 - 2026

Module Title	Taxation II
Module Code	ACC1032 (ITS: AC599)
Faculty	DCU Business School	School	DCU Business School
NFQ level	9	Credit Rating	5

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 income tax, 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. Revision of the core principles of income tax (administration, scope to tax, sources of income (bands and credits), SARP and EIIS reliefs).
2. Revision of tax matters relating to Local Property Tax (LPT) and Social & Health Contributions
3. Identify and apply the relevent taxation rules and regulations for companies
4. Describe and implement the capital gains tax rules and regulations from the perspective companies
5. Outline and discuss key issues surrounding the legal implications associated with tax avoidance in Ireland

*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

Section Breakdown
CRN	20035	Part of Term	Semester 2
Coursework	0%	Examination Weight	0%
Grade Scale	50PASS	Pass Both Elements	Y
Resit Category	RC1	Best Mark	N
Module Co-ordinator	Patrick Mulcahy	Module Teacher

Type	Description	% of total	Assessment Date
Assessment Breakdown
Formal Examination	End-of-Semester Final Examination	100%	End-of-Semester

Reassessment Requirement Type
Resit arrangements are explained by the following categories; RC1: A resit is available for both^* components of the module. RC2: No resit is available for a 100% coursework module. RC3: No resit is available for the coursework component where there is a coursework and summative examination element. ^* ‘Both’ is used in the context of the module having a coursework/summative examination split; where the module is 100% coursework, there will also be a resit of the assessment

Pre-requisite	None
Co-requisite	None
Compatibles	None
Incompatibles	None

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, sources of income, payment dates and self-assessment rules, Badges of trade, computation of trading income (including manufacturing income, capital allowances and treatment of grants and intellectual property capital allowances), computation of chargeable gains and computation of total profits. Treatment of losses including relief on value basis and terminal loss relief. Dividend distributions and the application of DWT. Annual payments and charges. Close companies consequences and criteria for determining close company status. Loss Groups and Consortium Relief, Capital Gain Tax Groups , Stamp Duty Groups, The Holding Company Regime. The treatment of foreign income and double taxation relief regime. Research and Development Tax expenditure. Treatment of companes in liquidation. Local Property Tax (LPT) and Social & Health contributions. Real Estate Investment Trusts. Taxation of Directors and Shareholders.

Indicative Reading List

Books:

Mulcahy Patrick: 2022, Irish Taxation Law and Practice, latest, Irish Taxation Institute,,
Chartered Accountants Ireland: 2022, CA Proficiency 2: Taxation (RoI) 2022/23,
Chartered Accountants Ireland: 2022, Taxation (RoI) Toolkit 2022/23,

Articles:
None

Other Resources

None