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AC3561: TAXATION (2021-2022)

Last modified: 31 May 2022 13:05


Course Overview

The aim of this course is to provide knowledge and understanding of the UK tax system and its administration. Students will gain an appreciation of direct taxes payable on income, profits, and other gains by both individuals and by corporations, and indirect taxes on spending. Knowledge application of the different taxes within the UK taxation system will be achieved by solving tax problems and computing tax liabilities.

Course Details

Study Type Undergraduate Level 3
Session Second Sub Session Credit Points 15 credits (7.5 ECTS credits)
Campus Aberdeen Sustained Study No
Co-ordinators
  • Dr Sarah Smith

What courses & programmes must have been taken before this course?

What other courses must be taken with this course?

None.

What courses cannot be taken with this course?

None.

Are there a limited number of places available?

No

Course Description

This course examines the UK tax system and its administration. Students will study the regulation in relation to both direct and indirect taxes payable by individuals and corporations. Application of the regulation in practical contexts will be achieved through the solving of computational problems and calculating tax liabilities. Tax efficient use of exemptions and relief will be considered, with students gaining an awareness of the difference between tax evasion and tax avoidance


Details for second half-session courses, including assessments, may be subject to change until 23 December 2022.

Contact Teaching Time

Information on contact teaching time is available from the course guide.

Teaching Breakdown

  • 1 Lecture during University weeks 26 - 35, 39
  • 1 Seminar during University weeks 29, 31, 33, 35
  • 1 Tutorial during University weeks 28, 30, 32, 34
  • 1 Workshop during University weeks 26 - 35

More Information about Week Numbers


Details for second half-session courses, including assessments, may be subject to change until 23 December 2022.

Summative Assessments

Alternative Assessment

4 x MCQ Tests (30%)

Final exam (70%)

Alternative Resit Assessment

Final Exam (100%)

Formative Assessment

There are no assessments for this course.

Course Learning Outcomes

Knowledge LevelThinking SkillOutcome
ConceptualUnderstandDemonstrate an awareness of the administration of the UK tax system, ethical considerations and the difference between tax avoidance and tax evasion.
ConceptualApplyApply knowledge of regulation relating to the different UK direct and indirect taxes considered in the course to computational problems to determine tax liability.
ConceptualApplyApply knowledge of regulation relating to the different UK direct and indirect taxes considered in the course to identify tax efficient uses of exemptions and reliefs.
FactualUnderstandDescribe and explain the regulation relating to the UK direct and indirect taxes considered in the course.

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