Courses / Module

• Determine and advise on advance aspects of Corporation Tax including the treatment of research and development expenditure, close company, and groups;
• Understand and apply the general principles for the administration and computation of Capital Acquisitions Tax, understand and apply appropriate exemptions and reliefs, and identify the timing and manner of payments;
• Determine and advise on Capital Gains Tax in a number of scenarios, including understanding and applying appropriate exemptions and reliefs;
• Determine and advise on advance aspects of Income Tax including understanding the concepts of residence and domicile, the tax treatment of company directors, foreign and other income;
• Understand and apply the general principles for the administration and computation of Stamp Duty;
• Understand and apply the principles to advanced aspects of VAT; and
• Understand and advise on issues incorporating more than one tax head

• The delivery of this module includes lectures, tutorials and independent study.

• Module Graded (numeric value) or Ungraded (Pass/Not Passed): Graded
• Other detail(s): A 3.5 hour open book exam

• Pass standard: 40%
• Could the result of this module be capped? No
• Maynooth University School of Business Overall Mark Calculation and Continuous Assessment Policy applies to this module.
• Penalties: Standard School of Business penalties apply for late submission of assignments; 10% is deducted for each 24 hours (or part thereof) that an assignment is submitted after the official submission deadline. Personal exceptional circumstances policy of the School of Business and University may apply.

For a full timetable search, go to NUIM Timetable. Venue locations can be found here.