Taxation

Introduction
BBS 4 and BA Accounting 3
Trisha Bowe
 Me Trisha Bowe

Contact Details
Email pbowe@wit.ie
Phone (051) 834027
Office E18

Background & Qualifications

 Course Content
Capital Gains Tax

Charge to Tax
Computation
Special rules grants, enhancement expenditure,
development land, restriction of loss relief, windfall
gains
Shares and securities
Exemptions and reliefs (basic and advanced)
Losses
Administration
 Course Content
Corporate Tax

Scope and Basic Principles

Computation of Income (Case 1, 111, 1V, V)
Chargeable Gains
Charges on Income
Loss Relief
Theory Relief for certain Start-up companies,
Research & Development, Introduction to Close
Companies
 Course Content
VAT

General Principles
Accountable persons and their obligations
Taxable Transactions
Place of Supply of transactions
VAT rates and exemptions
Imports & Exports
Deductions
Administration
 Assessment

100% exam
Student engagement with assessment
Students in both groups (BBS and BA Acc) will be
required to submit a question 3 (Capital Gains Tax
computation) together with a solution to me during
week 7. One question ONLY from each class. These
questions will appear on the final/repeat exam, with
any necessary adjustments made by me!!
 Finally

Our timetable:
BBS
Tuesday 12.15 & 1.15 FTG 15
Wednesday 11.15 E19A
Friday 12.15 F27
BA Accounting
Tuesday 14.15 F23
Thursday 11.15 & 12.15 E07
Friday 10.15 F23