Part Time Evening Diploma in Taxation draft

Program Overview

The Part Time Evening Diploma in Taxation at Dublin Business School provides a comprehensive understanding of the Irish tax code, equipping participants with the skills to navigate tax complexities. Through interactive learning, case studies, and expert instruction, the program enhances career prospects in business, finance, and accounting, enabling participants to optimize tax efficiency and make informed financial decisions.

Program Outline

Part Time Evening Diploma in Taxation at Dublin Business School

Degree Overview:

• Program Aims:
• Equip participants to calculate tax liabilities for individuals and companies.
• Analyze various tax-related scenarios with a critical eye.
• Identify tax-saving opportunities to optimize financial outcomes.
• Benefits:
• Real-world application of knowledge through case studies and in-class assessments.
• Develop a strong understanding of the Irish taxation system and its practical implications.
• Enhance career prospects in diverse fields, including business, finance, and accounting.

Outline:

The program features a comprehensive curriculum covering various aspects of taxation:

• Tax Basics:
• Introduction to the Irish taxation system, including its legal framework and administrative structure.
• Understanding the various income sources subject to taxation, such as rental income, investments, and employment.
• Exploring tax credits, reliefs, and standard rate cut-off points.
• Delving into pensions, PRSI, and USC.
• Practical application through Income Tax Return preparation.
• Taxation of Married Couples, Civil Partners, and Cohabitants:
• Analyzing the tax implications for different family structures.
• Understanding the nuances of single, joint, and separate assessments.
• Exploring tax treatment during marriage, civil partnerships, and separation.
• Taxation of a Sole-Trader:
• Demystifying the tax system for business owners.
• Navigating the registration process and understanding the basis of assessment.
• Exploring business expenses and available reliefs for losses and capital expenditure.
• Mastering Income Tax computations and return preparation.
• Capital Gains Tax (CGT):
• Identifying individuals and transactions subject to CGT.
• Understanding exemptions and reliefs, including the annual allowance, Retirement Relief, and Principal Private Residence exemption.
• Examining the CGT implications for married and civil partners, including separation and divorce scenarios.
• Mastering the Pay and File system and CGT return preparation.
• Value Added Tax (VAT):
• Understanding VAT registration requirements, rates, and exemptions.
• Exploring the complexities of VAT on property transactions.
• Mastering VAT computations and return preparation.
• Capital Acquisitions Tax (CAT):
• Identifying gifts and inheritances subject to CAT.
• Exploring exemptions and reliefs, including the Group Thresholds, Dwelling House Relief, and Business Relief.
• Understanding the Clawback Provisions and the Pay and File system.
• Mastering CAT calculations and return preparation.
• Taxation of a Company (Corporation Tax):
• Analyzing the factors influencing a company's transfer to a corporation.
• Understanding the intricacies of Corporation Tax in Ireland.
• Exploring the taxation of business profits, deductibility of expenses, and reliefs for capital expenditure.
• Mastering Corporation Tax computations and return preparation, including the iXBRL format.
• Understanding key filing deadlines and consequences of late submissions.
• Stamp Duty:
• Identifying documents and transactions subject to Stamp Duty.
• Exploring available reliefs and exemptions.
• Mastering Stamp Duty calculations and return preparation.

Assessment:

• Continuous assessment: Students will engage in ongoing learning activities throughout the program.
• Case study: Participants will apply their knowledge to a real-world tax scenario.
• In-class assessment: Students will demonstrate their understanding of key tax concepts.

Teaching:

• Experienced instructors: The program is led by qualified professionals with extensive expertise in Irish taxation.
• Interactive learning environment: The program fosters active participation and encourages class discussions.
• Case study approach: Real-world scenarios are incorporated into the curriculum to enhance practical application.

Careers:

• Business owners: Gain valuable insights to optimize tax efficiency for your business.
• Investors: Make informed investment decisions by understanding relevant tax implications.
• Solicitors: Enhance your legal expertise by understanding the intricacies of tax law.
• Accountants: Equip yourself with advanced tax knowledge to provide comprehensive services to clients.
• Financial advisors: Provide informed advice to clients on tax-related matters.

Other:

• Program duration: 14 weeks, one evening per week.
• Student profile: Participants include business owners, investors, legal professionals, accountants, and financial advisors.
• Further study options: Graduates can pursue further studies in business or accounting.

The fee for this Diploma is €1,500 .This is inclusive of tuition, registration, exam fees and DBS library membership. This fee must be paid in full before the course begins.