Browse Hierarchy ACFI5004: Personal Taxation

This module provides an introduction to the taxation of labour and capital that the student will face during his or her working life. The taxation consequences of employment, self-employment and savings are investigated as are issues such as benefits-in-kind, national insurance contributions and pensions within the reporting framework of self-assessment. Issues about the ethics of taxation are explored with an overview of the system and the role residence and non-residence is also taken into consideration to reflect the international dimension of the global economy and how it affects the individual