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MODULE DESCRIPTOR
Module Title
Taxation Law
Reference LL3933 Version 2
Created August 2023 SCQF Level SCQF 9
Approved April 2017 SCQF Points 15
Amended August 2023 ECTS Points 7.5

Aims of Module
To provide students with an understanding of Taxation Law in the UK and the skills needed to apply this knowledge to practical situations.

Learning Outcomes for Module
On completion of this module, students are expected to be able to:
1 Understand the principles of the UK tax system.
2 Understand the UK tax system in practice
3 Understand, explain and apply the statutory provisions relating to taxation in the UK

Indicative Module Content
The principles and overview of the UK tax system; the law relating to direct taxes and indirect taxes(including devolved taxes).

Module Delivery
Lectures supported by tutorial sessions

Indicative Student Workload Full Time Part Time
Contact Hours 36 N/A
Non-Contact Hours 114 N/A
Placement/Work-Based Learning Experience [Notional] Hours N/A N/A
TOTAL 150 N/A
Actual Placement hours for professional, statutory or regulatory body    

ASSESSMENT PLAN
If a major/minor model is used and box is ticked, % weightings below are indicative only.
Component 1
Type: Examination Weighting: 100% Outcomes Assessed: 1, 2, 3
Description: Closed book examination

MODULE PERFORMANCE DESCRIPTOR
Explanatory Text
Component 1 comprises 100% of the module grade.To pass the module a minimum D grade is required.
Module Grade Minimum Requirements to achieve Module Grade:
A A
B B
C C
D D
E E
F F
NS Non-submission of work by published deadline or non-attendance for examination

Module Requirements
Prerequisites for Module None.
Corequisites for module None.
Precluded Modules None.

INDICATIVE BIBLIOGRAPHY
1 Taxation: Finance Act 2023 Alan Melville 29th edition:Pearson

Robert Gordon University, Garthdee House, Aberdeen, AB10 7QB, Scotland, UK: a Scottish charity, registration No. SC013781