This first advanced taxation module aims to build on students' prior knowledge of Irish taxes on income (for individuals and companies) and VAT by addressing more advanced technical issues within the domains of Irish Income tax, Corporation Tax and VAT. The module aims to instill in students an in-depth knowledge of and the competence to apply various advanced aspects of Irish Income Tax, Corporation Tax and VAT rules, equipping students with an essential skill set and knowledge base to use in the workplace.

The students will develop an appreciation for and the competence to apply the legislation, procedure and practice governing the most common aspects of Irish Income Tax and Corporation Tax including: knowledge of the basic procedures involved in a Revenue audit, how penalties are mitigated and the requirements for a valid appeal; the ability to apply the concepts of residence, domicile and ordinary residence in an income tax and corporation tax context and to determine the associated tax treatment; to compute the tax liabilities of individuals under different bases of assessment when applying various reliefs and credits and possessing foreign income; to be able to calculate the income tax liabilities for employees who benefit from share option schemes, termination payment or lump sums payable on retirement; to calculate the tax implications for research and development expenditure for companies; to apply the close company rules and identify their consequences; to calculate tax liabilities for groups of companies and advise directors on their tax liabilities. The module will also equip students with the ability to understand and apply the legislation, procedure and practice governing the charge to Value Added Tax (VAT) on routine supplies of goods and services.

On successful completion of this module, students will be able to: 1. Assess the circumstances of an individual and apply the correct income tax legislation to accurately calculate their income tax liability on a range of income types, advising on optimal tax strategies and identifying how and when they need to engage with the tax system to avoid penalties. 2. Advise on the significance of corporate structures in determining corporate tax liabilities for close companies and groups of companies with a focus on advanced corporation tax rules. 3. Demonstrate an ability to calculate and advise on advanced aspects of Value Added Tax.

On successful completion of this module, students will be able to: 1. Demonstrate an appreciation of the interaction of taxes in various scenarios and the implications arising therefrom.

On successful completion of this module, students will be able to:

The Module will be taught through a combination of lectures, tutorials, and guest speakers through which the student will acquire the technical skills and knowledge required to deal with routine issues in Income Tax, Corporation Tax and Value Added Tax. This module will prioritize the UL graduate attributes of being 'curious' and 'articulate' by providing students with opportunities to discuss and engage with complex real-world taxation challenges, and by learning to communicate effective solutions to these taxation issues.