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Advanced Taxation

Syllabus aim

To ensure candidates can apply judgement and technique in the provision of a range of taxation services. In particular to equip candidates with the ability to resolve problems involving the computation of tax liabilities, basic tax and financial planning and which draw upon the interaction of a wide range of taxes. The primary focus of the paper will be based around taxation issues.

Objectives

On completion of this paper candidates should be able to:

• prepare computations for and advise clients on issues relating to the tax liabilities of individuals arising from income receipts, capital disposals and transfers of value
• prepare computations for and advise clients on issues relating to the tax liabilities of corporations arising from income generation and capital disposals
• provide advice on minimising or deferring tax liabilities for individuals or corporations by using exemptions and/or reliefs
• evaluate a corporation's and individual's financial position with particular regard to the importance of taxation in decision making and to recommend appropriate personal financial plans and
• demonstrate the skills expected in Part 3.

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