Modules

Core Module Information
Module title: Taxation (HK)
SCQF level: 09:
SCQF credit value: 20.00
ECTS credit value: 10
Module code: ACC09903
Module leader: Sarah Borthwick Saddler
School The Business School
Subject area group: Accounting and Finance
Prerequisites

N/A
Description of module content:

The bulk of the module's content involves the Hong Kong taxation system, its purpose, requirements and principles.
The module will cover salaries tax including charges, deductions, allowances and planning; properties tax; profits tax including charges, taxable income, treatment of losses, partnerships and planning personal assessment; stamp duty - computation, exemption, relief and planning; other special tax planning issues.
Learning Outcomes for module:

LO1: Discuss the current law and practice of the Hong Kong system of direct taxation
LO2: Interpret tax statutes and case law relating to tax avoidance and application of anti-avoidance legislation
LO3: Evaluate the relevant non-tax and tax factors when formulating effective planning and management for the corporation
Full Details of Teaching and Assessment
2024/5, Trimester 2, FACE-TO-FACE,
VIEW FULL DETAILS
Occurrence: 003
Primary mode of delivery: FACE-TO-FACE
Location of delivery: HONG KONG
Partner:
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)NESH Description
Face To Face Lecture 18 Contact Module Leader
Face To Face Practical classes and workshops 24 Contact Module Leader
Face To Face Centrally Time Tabled Examination 3 Contact Module Leader
Independent Learning Guided independent study 155 Contact Module Leader
Total Study Hours200
Expected Total Study Hours for Module200


Assessment
Type of Assessment Weighting % LOs covered Week due Length in Hours/Words Description
Essay 30 1 9 HOURS= 00.00, WORDS= 1500 Contact Module Leader
Centrally Time Tabled Examination 70 1-3 14/15 HOURS= 03.00, WORDS= 0 Contact Module Leader
Component 1 subtotal: 30
Component 2 subtotal: 70
Module subtotal: 100
2024/5, Trimester 3, FACE-TO-FACE,
VIEW FULL DETAILS
Occurrence: 001
Primary mode of delivery: FACE-TO-FACE
Location of delivery: HONG KONG
Partner:
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)NESH Description
Face To Face Lecture 18 Contact Module Leader
Face To Face Practical classes and workshops 24 Contact Module Leader
Face To Face Centrally Time Tabled Examination 3 Contact Module Leader
Independent Learning Guided independent study 155 Contact Module Leader
Total Study Hours200
Expected Total Study Hours for Module200


Assessment
Type of Assessment Weighting % LOs covered Week due Length in Hours/Words Description
Essay 30 1 9 HOURS= 00.00, WORDS= 1500 Contact Module Leader
Centrally Time Tabled Examination 70 1-3 14/15 HOURS= 03.00, WORDS= 0 Contact Module Leader
Component 1 subtotal: 30
Component 2 subtotal: 70
Module subtotal: 100

Indicative References and Reading List - URL:
Contact your module leader
 

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