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Kaplan Financial - Home > Training and Quals > Accountancy > ACA (ICAEW) > Modules and structure > Priciniples of taxation

Principles of taxation

On completion of this module students will be able to:

  • Explain the general objectives of tax, the influences upon the UK system of tax and the different types of tax in the UK.
  • Recognise the ethical issues arising in the course of performing tax work and identify the obligations the UK system of tax imposes on taxpayers and the implications for taxpayers of non-compliance.
  • Calculate the amounts of income tax owed by or owed to individuals and the chargeable gains subject to corporation tax.
  • Calculate the corporation tax liabilities of companies.
  • Calculate the amount of VAT owed by or owed to businesses.

Syllabus weightings

  • Objective and types of tax / Ethics and administration - 20%
  • Income tax and national insurance contributions - 20%
  • Capital gains tax and corporation tax on chargeable gains - 20%
  • Corporation tax - 20%
  • VAT - 20%
ACA (ICAEW) at a glance
Difficulty Core technical knowledge and skills
You should have already passed: Students are not required to have passed any other papers
Examination method: E-assessment - 1 1/2 hours
Hours of study required: Classroom days: 4
Teaching methods available:
  • Classroom based
  • Can be studied via Distance Learning as part of the CFAB qualification

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Priciniples of taxation