Bristol Business School
Academic Year:
09/10
Assessment Period:
August
Assessment Type: Referral Coursework
Module Leader:
Chris Worthington
Module Number:
UMAC3A-20-2
Module Name:
Tax & Tax Planning
Word Limit:
3,000 words maximum excluding the annotated
Bibliography
Coursework Submission Date and Time:
Assignments are to be submitted by 2pm Monday 16 August 2010 at the assignment boxes near Cribs coffee shop (2B corridor). Please be aware that there is NO 24hr or 10 day window this year.
If you wish to post your assignment, we recommend that you post it via
Recorded Delivery and obtain proof of the date and time of posting. Your work must be in the post by the deadline.
Deadline: Monday 16 August 2010
Assignment Instruction:
14:00
R EVIEW OF P RE 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 or measure from either the December 2009 prebudget report or the March 2010 budget, 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 or 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. Factors / Issues which contributed to the failure in the original assessment b. What measures you took in this re-assessment to address those issues? c. What you learnt about taxation and the particular issue you considered? d. 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.
Marks will be awarded for presentation, correct use of English and grammar, and appropriate/correct referencing of sources.
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.
For further information please see BBS Assessment Offence Guidelines for Students.
Submission
This assessment must be submitted before 2pm on Monday 16 th August in accordance with normal Business School procedures.
Assessment criteria
Marks will be allocated as shown in the table below:-
Percentage of Marks
Identification and summary of key issue
20%
In depth analysis of selected issue
Annotated bibliography
50%
10%
20% Reflective statement