This module aims to provide students with a comprehensive knowledge of Capital Acquisitions Tax, Value Added Tax on property transactions and advanced Capital Gains tax issues.It also aims to give students a knowledge of Stamp Duty. Further It will introduce students to tax planning techniques.
Specific Transaction in Capital Gains Tax:
Revision of year 3 material. More advanced CGT issues including reliefs available to individuals and companies.
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.
Value Added Tax:
VAT computations for property transactions.
Stamp Duty:
Stamp Duty provisions , exemptions and relief from Stamp Duty.
Revenue Audit
Revenue powers, qualifying voluntary disclosures - both prompted and unprompted. Charter of rights, penalties and publication
Tax Planning :
Tax planning by addressing problems which integrate all or a number of the taxes and their provisions.
| Module Content & Assessment | |
|---|---|
| Assessment Breakdown | % |
| Other Assessment(s) | 30 |
| Formal Examination | 70 |