Course Description
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Course Name
Taxation
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Host University
University of Glasgow
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Location
Glasgow, Scotland
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Area of Study
Accounting
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Language Level
Taught In English
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Prerequisites
Financial Accounting 1 or equivalent.
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Course Level Recommendations
Upper
ISA offers course level recommendations in an effort to facilitate the determination of course levels by credential evaluators.We advice each institution to have their own credentials evaluator make the final decision regrading course levels.
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SCQF Credits
20 -
Recommended U.S. Semester Credits5
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Recommended U.S. Quarter Units7
Hours & Credits
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Overview
The course covers the main principles and practice of the major UK taxes.
The aims of the course are:
- To explain the most important elements of the principal UK taxes
- To develop a critical understanding of the different sources of tax law
- To provide students with the knowledge and skills necessary to calculate income tax, corporation tax, capital gains tax, inheritance tax and value added tax liabilities
- To meet the accreditation requirements of the appropriate accountancy professional bodies.
By the end of this course students will be able to:
1.Demonstrate a practical knowledge and understanding of the various UK taxes and methods of tax
collection.
2.Demonstrate a critical understanding of current tax and personal financial planning issues.
3.Show competence in performing computations of income tax, corporation tax, capital gains tax, inheritance tax and value added tax liabilities.
4.Show an ability to evaluate and interpret problems and to appreciate opportunities to plan to minimise tax liabilities.
Course Disclaimer
Courses and course hours of instruction are subject to change.
Credits earned vary according to the policies of the students' home institutions. According to ISA policy and possible visa requirements, students must maintain full-time enrollment status, as determined by their home institutions, for the duration of the program.
ECTS (European Credit Transfer and Accumulation System) credits are converted to semester credits/quarter units differently among U.S. universities. Students should confirm the conversion scale used at their home university when determining credit transfer.
Please note that some courses with locals have recommended prerequisite courses. It is the student's responsibility to consult any recommended prerequisites prior to enrolling in their course.