Nottingham University Business School
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Business Planning: Taxation

Please note that the following information may be subject to change.

Programme: Undergraduate

Module Code: N13902

Semester: Spring

Convenor: Jane Frecknall-Hughes

Credits & Level: 20 Credits, Level 3

Pre-requisites: N12902 (Tax Compliance).

Co-requisites: None.

Target Students: Only available to BSc Accountancy students

Delivery: 17 2-hour lectures and 3 2-hour seminars

Assessment: One 2.5 hour exam (100%)

Exam Format:Students to answer three compulsory questions (100 marks)

Summary of Content Ethics/Income Tax and NIC/ Employee remuneration/Unincorporated businesses/ Capital gains tax/ Capital gains tax reliefs/Inheritance tax/ Personal tax – International aspects/ The taxation of trusts/ Corporation tax for a single company/ Raising Finance/Corporation tax losses/ Anti-avoidance/ Group relief and consortia/ Chargeable gains groups/ International expansion/ Corporate anti-avoidance/ VAT & Stamp Taxes/ Choice of business structure/Transformation of owner-managed business/ Corporate re-organisations.

Aims The aim of this module is to enable students to apply technical knowledge and professional judgement to identify, explain and evaluate alternative tax treatements and to determine the appropriate solutions to taxation issues.

Key Words: taxation; planning

Learning Objectives & Outcomes Knowledge and understanding
This module develops a knowledge and understanding of:
  • The use of accounting and other information systems for planning, control, and decision making
  • The comprehension and use of relevant communications for application in business and management, including the use of digital tools
  • The need for individuals and organisations to manage responsibly and sustainably and behave ethically in relation to social, cultural, economic and environmental issues
Intellectual skills
This module develops:
  • The ability to analyse facts and circumstances to determine the cause of a problem and identifying and selecting appropriate solutions
Professional practical skills
This module develops:
  • Numeracy and quantitative skills to manipulate data, evaluate, estimate and model business problems, functions and phenomena
Transferable (key) skills
This module develops:
  • Articulating and effectively explaining information



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Nottingham University Business School

Jubilee Campus
Nottingham
NG8 1BB

telephone: +44 (0) 115 846 6602
fax: +44 (0) 115 846 6667
email: business-enquiries@nottingham.ac.uk