Principles of Personal Taxation
Module code: AF2083
This module provides an introduction to the key UK personal taxes, and is one of two accredited modules. It is a very practical module looking at the application of the current tax legislation to everyday real life scenarios. It gives a good insight into what a career in personal taxation will involve.
At the end of the course you will be able to calculate the UK income tax and NIC liabilities of an individual who is employed and has investment income (including landlords with property income).
You will be able to calculate the capital gains tax due on the disposal of capital investment assets, and inheritance tax liabilities levied during an individuals lifetime and on their death.
Topics covered:
- Income tax for employed individuals
- National Insurance for employed individuals
- Capital gains tax
- Inheritance tax
- Tax administration and professional ethics in relation to taxation