Presented annually Presented annually Total modules, nature of the modules Paper 1: Tax 2 The coursework component consists of and total classes for each module 23 lectures (21 Modules) thirteen modules covering important 5 Tests and June Examination aspects of taxation and tax planning at an advanced level, from which nine essay Introductory lecture - tax changes assignments are submitted for Trusts assessment. Two three-hour Estate Duty and Donations tax examinations are written on the Deceased and Insolvent estates coursework component. Capital allowances; recoupment Capital Gains Tax The coursework component Value-Added Tax consists of: Dividends; Dividends Tax Companies; corporate rules; 1. Income tax aspects of the assets v shares – “gross income” definition: total amount, in cash exchange or otherwise, received by or accrued to or income of residents in favour of a taxpayer. Double Tax 2. Income tax further aspects of the Agreements – income” definition: the distinction spouses; investors v “gross between capital and revenue receipts. share dealers
Presented annually Presented annually Total modules, nature of the modules and total classes for each module Paper 1: Tax 2 23 lectures (21 Modules) 5 Tests and June Examination Introductory lecture - tax changes Trusts Estate Duty and Donations tax Deceased and Insolvent estates Capital allowances; recoupment Capital Gains Tax Value-Added Tax Dividends; Dividends Tax Companies; corporate rules; assets v shares exchange income of residents Double Tax Agreements spouses; investors v share dealers The coursework component consists of thirteen modules covering important aspects of taxation and tax planning at an advanced level, from which nine essay assignments are submitted for assessment. Two three-hour examinations are written on the coursework component. The coursework component consists of: 1. Income tax – aspects of the “gross income” definition: total amount, in cash or otherwise, received by or accrued to or in favour of a taxpayer. 2. Income tax – further aspects of the “gross income” definition: the distinction between capital and revenue receipts.