Core Module Information
Module title: Taxation

SCQF level: 09:
SCQF credit value: 20.00
ECTS credit value: 10

Module code: ACC09103
Module leader: Sarah Borthwick Saddler
School The Business School
Subject area group: Accounting and Finance


Description of module content:

The module will include review of technical aspects of taxation in addition to practising calculations based on practical scenarios. Module content, updated each year to incorporate the new Finance Act, will include the likes of:

Introduction to the UK tax system, payment and penalties
National insurance contributions
Income tax, including personal allowances, income from properties, savings and investments; and pension contributions
Income from employment and self-employment
Corporation tax
Capital allowances, for both the self-employed and corporations
Loss relief, both the self-employed and corporations (including group relief)
Capital gains tax, including chattels, shares and securities and principal private residences and various reliefs
Inheritance tax
Value added tax

Learning Outcomes for module:

LO1: Explain the principles and administration of UK taxation
LO2: Prepare an income tax computation and calculate the tax liability of individuals
LO3: Compute the corporation tax liability of a company
LO4: Apply simple tax planning techniques within the above computations

Full Details of Teaching and Assessment
2023/4, Trimester 1, FACE-TO-FACE, Edinburgh Napier University
Occurrence: 001
Primary mode of delivery: FACE-TO-FACE
Location of delivery: CRAIGLOCKHAR
Partner: Edinburgh Napier University
Member of staff responsible for delivering module: Sarah Borthwick Saddler
Module Organiser:

Student Activity (Notional Equivalent Study Hours (NESH))
Mode of activityLearning & Teaching ActivityNESH (Study Hours)
Face To Face Lecture 26
Face To Face Practical classes and workshops 26
Face To Face Centrally Time Tabled Examination 3
Independent Learning Guided independent study 145
Total Study Hours200
Expected Total Study Hours for Module200

Type of Assessment Weighting % LOs covered Week due Length in Hours/Words
Practical Skills Assessment 30 1-3 8 HOURS= 1, WORDS= 0
Centrally Time Tabled Examination 70 1-4 14/15 HOURS= 3, WORDS= 0
Component 1 subtotal: 30
Component 2 subtotal: 70
Module subtotal: 100

Indicative References and Reading List - URL: