Module Overview

Advanced Personal Taxes

This module aims to provide students with a comprehensive knowledge of personal tax. The module
emphasises the advanced issues affecting personal Capital Gains tax and Income tax liabilities. Capital
acquisitions tax is also studied in detail as well as introducing students to some basic tax planning

Module Code

ACCF H4013

ECTS Credits


*Curricular information is subject to change

see above 

Residence and domicile of individuals and the related tax impacts

Study of the rules regarding residence and domicile and the impact of same on the personal tax liabilities of individuals.

Income tax

Detailed knowledge of the calculation of Income tax liabilities of individuals with particular emphasis on the impact of losses; on the taxation of termination payments and on the restriction of reliefs for high income earners.

Capital Gains Tax:

Revision of basics of capital gains tax together with more advanced CGT issues including reliefs available to individuals

Capital Acquisitions Tax:

Capital Acquisitions Tax including computational rules and definition of principle terms. Examination of the main relief's and exemptions. Computational rules for valuing life / limited interests. Rules relating to the exposure of individuals to CAT. Self assessment provisions.

Tax Planning :

Tax planning by addressing problems which integrate all or a number of the taxes and their provisions. In particular recognising when capital gains tax liabilities can be offset against capital acquisitions tax liabilities

The teaching strategy for all of the taxation modules is one which emphasises the need for the student to be actively engaged in the learning process, both in class and when they are studying in their own time. In order to achieve this, students are encouraged to ask and answer questions during class, to do examples in class as well as following solutions prepared by the lecturer. A large element of year 2 and 3 activity involves practically applying the knowledge gained to given situations. In year 4 the approach changes to incorporate more of a problem solving approach – for example consideration if a taxpayer qualifies for a relief and if the taxpayer should claim the relief. This develops problembased learning skills which are important for the accountant/tax consultant in their future careers. As part of an active learning strategy, communication skills are emphasised particularly in year 4 tax classes. It is important that an accountant or tax consultant be able to explain tax rules both orally and in written form. Particular emphasis is placed on this throughout year 4 tax classes where rules relating to specific reliefs and those relating to specific company tax issues are emphasised through oral and written communication by lecturer and student alike. Research skills are also an important element of the teaching and learning strategies of these modules, particularly in year 4, where some case study exercises are carried out which develop research and problem solving skills. Given the emphasis on taxation in the media in recent years, discussion of current tax issues is also featured in tax classes from years 2 to 4. Throughout these classes the students’ responsibility for their learning both within and outside the class is emphasised. Taxation is a subject that is constantly changing. Each year material is updated so that students are learning current information about tax issues. Class notes and a comprehensive textbook support the teaching of tax material in all years. The department uses Moodle to disseminate notes to students, to publish past exam /assessment papers and suggested solutions, to add extra reading relevant to the topic being studied and with links to relevant websites to encourage students to research topics being studied. Some recordings of relevant material are also available for students particularly to revise relevant material from prior years. In delivering the programme we will also be cognisant of emerging taxation policies including those that support sustainability. Any programme for sustainable development has implications for public spending. In addressing this issue, it must be understood that public expenditure programmes and taxes provide a framework which help to shape market prices, as well as rewarding certain activities and penalising others.

Module Content & Assessment
Assessment Breakdown %
Formal Examination70
Other Assessment(s)30