Modules

Core Module Information
Module title: Taxation
SCQF level: 09:
SCQF credit value: 20.00
ECTS credit value: 10
Module code: ACC09103
Module leader: Suki Kaur
School The Business School
Subject area group: Accounting and Finance
Prerequisites

There are no pre-requisites for this module to be added
Description of module content:

The aim of this module is to teach you all about the UK tax system. By the end of the module you will be able to calculate and understand how taxation impacts the income you earn, save and spend; how tax planning, (when thought through well), can significantly reduce your tax bill; how tax affects your decision to buy a new home or become a landlord; how even on death, all of our personal assets are subject to tax; and, on a broader scale, how taxes can be used by our government to ‘nudge’ social and environmental policies like sugar tax, fast fashion tax and tax on plastics.
Learning Outcomes for module:

Upon completion of this module you will be able to

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 tax calculations.
Full Details of Teaching and Assessment
2025/6, Trimester 1, In Person,
VIEW FULL DETAILS
Occurrence: 001
Primary mode of delivery: In Person
Location of delivery: CRAIGLOCKHAR
Partner:
Member of staff responsible for delivering module: Suki Kaur
Module Organiser:


Student Activity (Notional Equivalent Study Hours (NESH))
Mode of activityLearning & Teaching ActivityNESH (Study Hours)NESH Description
Face To Face Lecture 36 The lectures will provide oral presentations of technical content on taxation. This will include concepts, statistics, tax rates, theories, as well as example calculations which staff and students will attempt as a class walkthrough.
Face To Face Practical classes and workshops 24 The practicals will be a group session with tutor support whereby you will attempt questions in the core textbook and seek tutor guidance on any questions they completed incorrectly.
Online Guided independent study 140 This is an opportunity for you to work independently. To explore and better understand topics taught in lectures or discussed in practicals. This includes reading, studying lecture notes and the core textbook, practicing questions and examining journal articles or tax manuals.
Total Study Hours200
Expected Total Study Hours for Module200


Assessment
Type of Assessment Weighting % LOs covered Week due Length in Hours/Words Description
Practical Skills Assessment 30 1~2~3~4 Week 8 HOURS= 1hr 45mins This is an online class test.
Centrally Time Tabled Examination 70 1~2~3~4 Exam Period HOURS= 3 hours This is a final examination which takes place in person.
Component 1 subtotal: 30
Component 2 subtotal: 70
Module subtotal: 100
2025/6, Trimester 1, In Person,
VIEW FULL DETAILS
Occurrence: 002
Primary mode of delivery: In Person
Location of delivery: CRAIGLOCKHAR
Partner:
Member of staff responsible for delivering module: Suki Kaur
Module Organiser:


Student Activity (Notional Equivalent Study Hours (NESH))
Mode of activityLearning & Teaching ActivityNESH (Study Hours)NESH Description
Face To Face Lecture 36 The lectures will provide oral presentations of technical content on taxation. This will include concepts, statistics, tax rates, theories, as well as example calculations which staff and students will attempt as a class walkthrough.
Face To Face Practical classes and workshops 24 The practicals will be a group session with tutor support whereby you will attempt questions in the core textbook and seek tutor guidance on any questions they completed incorrectly.
Online Guided independent study 140 This is an opportunity for you to work independently. To explore and better understand topics taught in lectures or discussed in practicals. This includes reading, studying lecture notes and the core textbook, practicing questions and examining journal articles or tax manuals.
Total Study Hours200
Expected Total Study Hours for Module200


Assessment
Type of Assessment Weighting % LOs covered Week due Length in Hours/Words Description
Practical Skills Assessment 30 1~2~3~4 Week 8 HOURS= 1hr 45mins This is an online class test.
Centrally Time Tabled Examination 70 1~2~3~4 Exam Period HOURS= 3 hours This is a final examination which takes place in person.
Component 1 subtotal: 30
Component 2 subtotal: 70
Module subtotal: 100
2025/6, Trimester 1, Blended,
VIEW FULL DETAILS
Occurrence: 003
Primary mode of delivery: Blended
Location of delivery: WEST LOTHIAN
Partner:
Member of staff responsible for delivering module: Suki Kaur
Module Organiser:


Student Activity (Notional Equivalent Study Hours (NESH))
Mode of activityLearning & Teaching ActivityNESH (Study Hours)NESH Description
Independent Learning Lecture 36 The lectures will provide online presentations of technical content on taxation. This will include concepts, statistics, tax rates, theories, as well as example calculations with pre-recorded walkthroughs.
Independent Learning Practical classes and workshops 24 The practicals will be a group session with tutor support whereby you will attempt questions in the core textbook and seek tutor guidance on any questions they completed incorrectly.
Online Guided independent study 140 This is an opportunity for you to work independently. To explore and better understand topics taught in lectures or discussed in practicals. This includes reading, studying lecture notes and the core textbook, practicing questions and examining journal articles or tax manuals.
Total Study Hours200
Expected Total Study Hours for Module200


Assessment
Type of Assessment Weighting % LOs covered Week due Length in Hours/Words Description
Practical Skills Assessment 30 1~2~3~4 Week 8 HOURS= 1hr 45mins This is an online class test.
Centrally Time Tabled Examination 70 1~2~3~4 Exam Period HOURS= 3 hours This is a final examination which takes place in person.
Component 1 subtotal: 30
Component 2 subtotal: 70
Module subtotal: 100

Indicative References and Reading List - URL:
Taxation
 

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