Durham University
Programme and Module Handbook

Undergraduate Programme and Module Handbook 2022-2023 (archived)

Module ACCT3041: Tax Planning for Business

Department: Accounting

ACCT3041: Tax Planning for Business

Type Tied Level 3 Credits 20 Availability Available in 2022/23 Module Cap None. Location Durham
Tied to NN43
Tied to N302
Tied to N304
Tied to NN42
Tied to N204
Tied to N206
Tied to N305
Tied to N306
Tied to N307
Tied to N408
Tied to N409


  • Introduction to Taxation ACCT2021 OR Taxation ACCT2091


  • None

Excluded Combination of Modules

  • ACCT3131 Business Tax Planning


  • To enable students to apply technical knowledge and professional skills to identify and resolve tax problems that arise in the context of preparing tax computations and to advise on tax-efficient strategies for businesses and individuals.


  • Ethics and law
  • Taxation of corporate entities
  • Taxation of unincorporated businesses including partnerships
  • Personal taxation

Learning Outcomes

Subject-specific Knowledge:
  • On the successful completion of this module, students will:
  • Have acquired the necessary technical knowledge and professional judgement to identify, explain and evaluate alternative tax treatments and solve tax planning problems
  • Have a thorough understanding of the ethical and legal implications of taxation planning strategies
  • Have knowledge of and be able to solve problems using the technical rules surrounding the taxation of corporate entities, unincorporated businesses including partnerships, and individuals
  • Have an appreciation of the interaction of taxes in given scenarios
Subject-specific Skills:
  • By the end of the module, students should be able to:
  • determine the appropriate solutions to taxation issues, giving due consideration to the needs of clients and the interaction between taxes
  • consider the commercial context and impact of recommendations in making such judgements, as well as ethical and legal issues
  • analyse, evaluate and calculate the tax consequences of actions for individuals and companies and evaluate the interaction of taxes in given scenarios. This will involve advising and assisting clients in adhering to tax regulations.
  • advise on alternative tax treatments to defer or minimise tax liabilities
  • identify and discriminate between tax evasion, tax avoidance and tax planning
Key Skills:
  • Problem solving and analytical skills
  • Communication and reporting skills: The ability to communicate effectively: communicating complex ideas orally and in writing
  • The ability to think critically and creatively and to argue coherently

Modes of Teaching, Learning and Assessment and how these contribute to the learning outcomes of the module

  • The module will be delivered through workshops which will deliver core knowledge and explain theories and models, supported by independent study.
  • Formative assessment will consist of case study questions.
  • Summative assessment will consist of a written summative assignment and a summative examination. The summative assignment may be catalysed by a professional practice led forum, which will engage the students with the world of professional practice and will centre on the ethical aspects of tax practice.

Teaching Methods and Learning Hours

Activity Number Frequency Duration Total/Hours
Workshops 20 Twice Weekly 2 hours 40
Preparation, Reading and Independent Study 160
Total 200

Summative Assessment

Component: Written Assignment Component Weighting: 30%
Element Length / duration Element Weighting Resit Opportunity
Individual written assignment 2500 words max 100%
Component: Examination Component Weighting: 70%
Element Length / duration Element Weighting Resit Opportunity
Unseen examination 2.5 hours 100%

Formative Assessment:

Case study questions

Attendance at all activities marked with this symbol will be monitored. Students who fail to attend these activities, or to complete the summative or formative assessment specified above, will be subject to the procedures defined in the University's General Regulation V, and may be required to leave the University