Bristol Business School
Academic Year:
Assessment Period:
Assessment Type:
09/10
August
Referral Coursework
….Chris Worthington/ Kumaravel Ganesan
….UMAC3A-20-2
….Tax and Tax Planning
….3000
Module Leader:
Module Number:
Module Name:
Word Limit:
Assignments are to be submitted by 2pm Monday 16 August 2010 at the Programmes Office. Please be aware
that there is NO 24hr or 10 day window this year.
Deadline:
Monday 16 August 2010
14:00
Assignment Instruction:
REVIEW OF PRE BUDGET REPORT DECEMBER 2009 / MARCH 2010 BUDGET
This is an INDIVIDUAL assignment.
REQUIRED: Using the source material provided AND your own researched sources you are required
to:
1. Identify a key issue/measure from either the December 2009 pre-budget report or the
March 2010 budget and summarise the main features and review the commentaries made
by the professional bodies and by the press.
(500 words, 20% of the marks)
2. Evaluate the key issue/ measure using the principles of good tax design described in
Chapters 2 and 3 of Lymer and Oats. In particular you should consider your chosen
measure’s potential impact on particular sections of society.
(2000 words, 50% of the marks)
3. Include at the end of your submission an annotated Bibliography – see below for further
guidance on this section (10% of the marks)
4. Append a Reflective Statement in which you document what you have learnt from your
work. This should include a reflection on:a.
b.
c.
d.
Factors / Issues which contributed to the failure in the original assessment
What measures you took in this re-assessment to address those issues?
What you learnt about taxation and the particular issue you considered?
What you learnt about your use of sources of information and the quality of
information you accessed?
(500 words, 20% of the marks)
Your assignment should be no longer than 3,000 words maximum excluding the annotated
Bibliography. A word count must be included at the end of each section and at the end of your
assignment.
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Marks will be awarded for presentation, correct
appropriate/correct referencing of sources.
use of
English and grammar, and
Source material provided:
On the module Blackboard site you will find a variety of material which will help to frame your work.
Becoming familiar at an early stage with these materials and websites will help you to be selective and to
choose the best for your purpose when you come to research your chosen topic.
Additional marks will be awarded for the use of sources which you access independently e.g. other text
book sources, reports in the financial and professional press, journal articles etc. A start point for your
research might be the website sources listed on Blackboard.
Further guidance
Part 1: You may find that commentaries on the budget made for example by the tax faculty of the
Institute of Chartered Accountants, or by economic correspondents in the financial press, provide a
useful start point for getting to grips with key issues in the pre Budget / Budget report.
Part 2: You should use an analytical framework based on the material to be found in Chapters 2 and 3
of Lymer and Oats. Additional marks will be awarded for reference to other relevant texts. You should
use the Harvard Business Review referencing conventions.
The annotated bibliography:
1. Following HBR conventions make a list of all sources that you have consulted in the process of
preparing your final piece of analysis.
2. By each reference indicate the following:
a. Where/how it was located (1 line max)
b. An assessment of its credibility, how useful it was and why (max 2 lines)
c. A summary of up to 3 key points you gleaned from the source- Max 3 lines
3. Appropriate citation of source documents is essential when presenting written work and it is
crucial that you quote the books, journals, websites etc that you used whilst researching your
work. Information about referencing is available from the Faculty Librarian or the library web
pages at
http://www.uwe.ac.uk/library/resources/general/info_study_skills/
Learning outcomes
This assessment aims to provide students with a deeper understanding of current topical taxation issues
Students must demonstrate the ability to:

analyse the tax issue selected and summarise relevant factors

utilise a range of relevant research sources

evaluate and provide insightful comment

provide reasoned argument in order to justify decisions

communicate information, ideas and arguments clearly
ASSESSMENT OFFENCES
Plagiarism, collusion and non-compliance with assessment regulations are offences under University
regulations and where suspected, will be investigated under official procedures. Penalties vary
depending on the severity of the offence but can include expulsion from the University.
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For further information please see BBS Assessment Offence Guidelines for Students.
Submission
This assessment must be submitted on or before …………………….. in accordance with normal
Business School procedures.
Assessment criteria
Marks will be allocated as shown in the table below:-
Identification and summary of key
issue
In depth analysis of selected issue
Annotated bibliography
Reflective statement
Percentage of Marks
20%
50%
10%
20%
3