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AEA TRAINING CENTRE

1st Floor, Devi House 2, Dr. A Perdreau Street,


Port Louis
admin@aeaonline.intnet.mu, 2080272

COURSE PROGRESS SHEET-CPS

1. GENERAL INFORMATION

(i) Course Programme: ACCA

(ii) Academic Year: 2017

(iii) Semester: January Intake

PAPER/MODULE TAXATION

Code F6
Level 2
Start date 07-01-2017
No of weeks 16
Duration
3
(hrs)/week
Total hrs 48
Venues AEA Training Center

2. LECTURER

Name HAFIZ HASAN ALI BOKHARI

E-mail address hasanalibokhari@gmail.com


Contact Hours 09:00 17:00
Contact address
for (P/T)

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3. COURSE PLAN

Semester Plan No of Week #


Lectures
1 The UK tax system and its administration

The overall function and purpose of taxation in a 1 1


modern economy

Principal sources of revenue law and practice


The systems for self-assessment and the making
of returns
The time limits for the submission of information,
claims and payment of tax, including payments
on account
The procedures relating to compliance checks,
appeals and disputes
Penalties for non-compliance
2 Income tax and NIC liabilities
The scope of income tax 1 2,3
Income from employment
Income from self-employment 3 4, 5, 6
Property and investment income 1
The comprehensive computation of taxable
income and income tax liability
National insurance contributions for employed and 1 7
self-employed persons
The use of exemptions and reliefs in deferring and
minimising income tax liabilities
4 Chargeable gains for individuals
The scope of the taxation of capital gains 1 8
The basic principles of computing gains and losses
Gains and losses on the disposal of movable and
immovable property
Gains and losses on the disposal of shares and 1 9
securities
The computation of capital gains tax
The use of exemptions and reliefs in deferring and
minimising tax liabilities arising on the disposal of 1 10
capital assets
5 Inheritance tax
The basic principles of computing transfers of value 1 11
The liabilities arising on chargeable lifetime
transfers and on the death of an individual
The use of exemptions in deferring and minimising 1 12
inheritance tax liabilities

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Payment Of Inheritance tax
4 Corporation tax liabilities
The scope of corporation tax 1 13
Taxable total profits
Chargeable gains for companies 1 14
The comprehensive computation of corporation
tax liability
The effect of a group corporate structure for 1 15
corporation tax purposes
The use of exemptions and reliefs in deferring and
minimising corporation tax liabilities
5 Value added tax
The VAT registration requirements 1 16
The computation of VAT liabilities
The effect of special schemes

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