Principles of Personal Taxation

Module code: EC2083

In the UK an individual is required to pay taxes on all income they receive that meets the thresholds set out by the different levels of the government. Citizens are not required to conduct their own taxes as they are already deducted from their income automatically (this system does not apply for self-employed individuals). This module will take a closer at this process and how to prepare tax computations and returns for people who are employed (or those who receive investment income).

Every country taxes its citizens in its own ways and this module will explore alternatives to tax strategies available to each individual. By taking a more in-depth look at these tax strategies you will gain a deeper understanding of their legal and ethical implications.

Learning

  • 20 hours of lectures
  • 8 hours of seminars
  • 122 hours of guided independent study

Assessment

  • Coursework (20%)
  • Exam, 2 hours (80%)