Paper - Academic Registry and Council Secretariat - Queen Mary ...

TPB2012-024
Financial penalties
Community penalties
Prisons
Hospital as ‘punishment’
Module D [Code not yet available]
Sequence: modules A, B and C must be attempted before module D
Current issues in penal policy †
Discrimination in sentencing
Rights of prisoners
Prison privatisation
Victims in the sentencing process
Taxation of business enterprises
(not yet available – this course is not expected to be available before 2015) †
Students are advised that Taxation of business enterprises is an advanced course and as such demands
some understanding or previous knowledge of tax law. If students have not previously studied tax law at
undergraduate level or have no experience of it in practice, it is advised that they undertake the Taxation
principles and policy course alongside Taxation of business enterprises.
Sequence: the modules must be attempted in order.
Deleted: 2013
Module A [Code not yet available]
Introduction to business enterprises and general principles of business taxation †
Business enterprises
Taxation of income
Taxation of capital
Introduction to corporation tax
Module B [Code not yet available]
Sequence: module A must be attempted before module B
Practical elements and complications in taxation of business principles †
Trading stock
Capital allowances
Loss relief
Loan relationships
Module C [Code not yet available]
Sequence: modules A and B must be attempted before module C
Group structures and reorganisations relevant to taxation business principles †
Groups
Consortia
Distributions
Share reorganisations
Module D [Code not yet available]
Sequence: modules A, B and C must be attempted before module D
Elements of international business taxation †
Controlled foreign companies and anti avoidance
Transfer pricing
92