Accounting & Statistics BSc

Advanced Theory and Practice of Taxation ACCFIN4008

  • Academic Session: 2023-24
  • School: Adam Smith Business School
  • Credits: 20
  • Level: Level 4 (SCQF level 10)
  • Typically Offered: Semester 2
  • Available to Visiting Students: Yes

Short Description

The course builds on the knowledge and computational skills gained in Tax Theory and Practice/Taxation by covering the more advanced aspects of corporate and capital taxation and the theory and practice of international taxation. It will also cover the legal, political and historic aspects of tax policy and practice.


10 2-hour lectures and 9 1-hour tutorials

Excluded Courses

Advanced Taxation (superseded)



Main Assessment In: April/May

Are reassessment opportunities available for all summative assessments? Not applicable

Reassessments are normally available for all courses, except those which contribute to the Honours classification. For non Honours courses, students are offered reassessment in all or any of the components of assessment if the satisfactory (threshold) grade for the overall course is not achieved at the first attempt. This is normally grade D3 for undergraduate students and grade C3 for postgraduate students. Exceptionally it may not be possible to offer reassessment of some coursework items, in which case the mark achieved at the first attempt will be counted towards the final course grade. Any such exceptions for this course are described below. 

Course Aims

The course aims to provide a critical understanding of UK and international tax issues and to provide students with the knowledge and skills to calculate UK corporate and capital tax liabilities

Intended Learning Outcomes of Course

By the end of this course students will be able to:

1. Demonstrate a critical understanding of the legal, political and historical perspectives of taxation which inform current issues in tax practice.

2. Demonstrate a critical understanding of the fundamental concepts in international tax

3. Show competence in performing corporation tax computations incorporating loss relief, group relief and double taxation relief.

4. Show competence in performing capital gains tax and inheritance tax computations.

Minimum Requirement for Award of Credits