Modules

Core Module Information
Module title: Taxation (HK)
SCQF level: 09:
SCQF credit value: 20.00
ECTS credit value: 10
Module code: ACC09913
Module leader: Sarah Borthwick Saddler
School The Business School
Subject area group: Accounting and Finance
Prerequisites

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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
2023/4, Trimester 1, 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)
Face To Face Lecture 28
Face To Face Practical classes and workshops 18
Face To Face CL_TST 3
Independent Learning Guided independent study 151
Total Study Hours200
Expected Total Study Hours for Module200


Assessment
Type of Assessment Weighting % LOs covered Week due Length in Hours/Words
Essay 30 1 9 HOURS= 0, WORDS= 1500
Centrally Time Tabled Examination 70 1-3 14/15 HOURS= 3, WORDS= 0
Component 1 subtotal: 30
Component 2 subtotal: 70
Module subtotal: 100
2023/4, Trimester 2, Face-to-Face,
VIEW FULL DETAILS
Occurrence: 002
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)
Face To Face Lecture 18
Face To Face Practical classes and workshops 24
Face To Face CL_TST 3
Independent Learning Guided independent study 155
Total Study Hours200
Expected Total Study Hours for Module200


Assessment
Type of Assessment Weighting % LOs covered Week due Length in Hours/Words
Essay 30 1 9 HOURS= 0, WORDS= 1500
Centrally Time Tabled Examination 70 1-3 14/15 HOURS= 3, WORDS= 0
Component 1 subtotal: 30
Component 2 subtotal: 70
Module subtotal: 100
2023/4, 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)
Face To Face Lecture 18
Face To Face Practical classes and workshops 24
Face To Face CL_TST 3
Independent Learning Guided independent study 155
Total Study Hours200
Expected Total Study Hours for Module200


Assessment
Type of Assessment Weighting % LOs covered Week due Length in Hours/Words
Essay 30 1 9 HOURS= 0, WORDS= 1500
Centrally Time Tabled Examination 70 1-3 14/15 HOURS= 3, WORDS= 0
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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