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Law and Taxation - BBs (Hons)

Course Code: US849


Level

8

Duration

4 Years

Department

Business & Financial Services


CAO Points

317

Course Type

Undergraduate - CAO

Location

Limerick

This programme will provide students with a full education in both law and taxation and present the many interrelationships between the two disciplines. It will also provide knowledge and understanding of essential business concepts. Taxation is taught from a practical applied viewpoint and as a branch of law with emphasis on legal principles. This degree is designed to reflect the increasing alignment of the law profession with the world of business.

This is the only combination degree in Law and Taxation in the mid-west region, which opens a world of opportunities to graduates. The programme has been awarded group 1 status from the Irish Taxation Institute. This entitles graduates to claim exemptions from all papers in Part 1 of the Institute’s suite of examinations. This programme covers all subject areas to prepare graduates sitting entrance exams to the Law Society of Ireland. The programme has also been accepted by the Teaching Council as fulfilling its degree requirement for registration as a postprimary teacher, subject to the complete programme of study being undertaken at TUS (Moylish).

What are the entry requirements?

Leaving Certificate

A minimum of 2 H5 & 4 06/H7 grades in six Leaving Certificate subjects, including Mathematics and English or Irish.

Mature Applicants

Candidates applying as mature applicants may be required to attend an interview and may be requested to take an aptitude test to prove their suitability for a place on this programme.

International Applicants

International applicants should apply directly to the International Office at TUS, allowing plenty of time for completing the visa process. Applications for September start should be made by 1st June at the latest to ensure visas are processed in time. You should familiarise yourself with visa processing times for your country of origin to ensure you make a timely application. Find out more here.

Who can I contact?

View our CAO presentation and Q&A session

Click here to view

What modules will I study?

  • Year 1 - Semester 1

    Title: Constitutional Law: Institutions Of Government

    Credits: 5

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    This module is designed to impart an appreciation of the position and principal functions and interrelationships of each of the three main branches of government.


    Title: Contract Law: Formation Of Contracts

    Credits: 5

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    This module provides students with a critical understanding of the legal principles as applied by courts and statutory law to various contracts and agreements.


    Title: Financial Accounting Principles

    Credits: 5

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    The aim of this module is to develop the learners understanding of the principles of accounting. The focus is on the use of double entry and accounting systems. Recording transactions and events including sales, purchases,and depreciation. Preparing a trial balance and basic financial statements. No prior knowledge of Accounting is required.


    Title: Fundamentals Of Personal Tax

    Credits: 5

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    Lectures will involve examining legislation and applying this legislation to practical tax situations. Learners will use ROS to complete a tax return for a self- employed individual.


    Title: Introduction To Law And Legal Systems With Communications

    Credits: 5

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    This module will provide learners with an introduction to the concept of law in a society, an overview of the evolution and sources of the Irish Legal System and an introduction to the legal process.The effective use of legal data bases are key tools and skills that are essential to the modern scholar.  Thus learners will engage with both software packages and legal databases which will allow for presentation of legal research via various mediums. 


    Title: Introduction To Microeconomics

    Credits: 5

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    The aim of this module is to provide learners with decision-making skills and an understanding of the competitive environment.  The module also aims to develop learner's analytical ability and critical thinking skills.


  • Year 1 - Semester 2

    Title: Constitutional Law: Fundamental Rights

    Credits: 5

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    This module is designed to impart knowledge of the fundamental rights provisions of the Irish Constitution, the tools that the courts use to interpret those rights and the remedies that can be granted to enforce them.  The potential need for reform of the fundamental rights provisions will also be debated.


    Title: Contract Law: Contract Content and Breach

    Credits: 5

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    This module provides students with a critical understanding of the legal principles as applied by courts and statutory law to various contracts types and terms, breach of contracts and contractual remedies.


    Title: Financial Accounting Fundamentals

    Credits: 5

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     Learners wil be provided with the necessary knowledge,skills and competence to prepare and present financial statements in accordance with current statutory requirements and standards. Students will explore many aspects of financial accounting that affect the preparation of the financial statements.


    Title: Introduction To Macroeconomics

    Credits: 5

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    The aim of this module is to provide learners with an understanding of the macroeconomic environment.  The module also aims to develop learners' analytical ability and critical thinking skills.


    Title: Legal Studies And Legal Writing

    Credits:

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    This module allows learners to further enhance their knowledge of how law is created and operates both as a support and function in society.  Additionally it considers the operation of law in a society. It aids candidates in the development of their writing skills to allow them to develop coherent legal arguments verbally and through use of mainstream computer packages.


    Title: Personal Tax Practice

    Credits: 5

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    This module will build on the principles/material covered in Fundamentals of Personal Tax. It will examine the territorial scope of income tax in addition to sources of income other than self-employed as examined in Fundamentals of Personal Tax.


  • Year 2 - Semester 1

    Title: Accounting Techniques

    Credits: 5

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    The aim of this module is to ensure that learners understand the role and function of financial
     accounting. Learners also develop the ability to prepare, analyse and report on financial
     statements for basic reporting entities.


    Title: Administrative Law I

    Credits: 5

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    The module explores the relationship between law and administration. Students will address the control of administrative action through judicial review procedures and remedies and develop the ability to apply public law principles.


    Title: Capital Gain Tax Fundamentals

    Credits: 5

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    The module introduces the learner to the key features of the taxation of capital gains tax. It will examine the scope, the charge to CGT, in addition to the preparation of detailed CGT computations and the administration of the taxation system. The learner is required to refer to the relevant provision of legislation throughout.  


    Title: Company Law 1

    Credits: 5

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    This module is intended to provide learners with an understanding of the legal rules governing the formation, capacity and governance of companies in Ireland.


    Title: Employment Law

    Credits: 5

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    This module provides an immersion in employment law within the wider context of the modern workplace and the legal institutional landscape. It addresses employment law principles and the rights and obligations of both the employer and employee  at common law, in contract and in statute. It draws on relevant and current case law, legislation, statutory instruments and academic commentary.  It also provides opportunities to assess practical issues that arise in the employment relationship and emerging developments in the field.


    Title: Fundamentals Of Corporate Tax

    Credits: 5

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    The aim of this module is to introduce learners to the taxation of corporate profits. Its primary focus is to provide learners with the skills to deal with the tax compliance issues relating to companies.


    Title: Law Of Torts I

    Credits: 5

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    The aim of this module is to provide the learner with a comprehensive knowledge and understanding of the Law of Tort, in a manner that will develop and enhance the learner's ability to combine both the theoretical and practical legal frameworks within which such laws are formulated and applied.


  • Year 2 - Semester 2

    Title: Accounts Preparation For Various Entities

    Credits: 5

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    The aim of this module is to ensure that learners further develop the ability to prepare, analyse and report on financial statements for basic reporting entities.


    Title: Administrative Law II

    Credits: 5

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    Administrative law in Ireland is a public law subject concerned with issues that are politically contentious and raises the importance of the separation of powers. In particular Students will learn to analyse the remedies available for unlawful administrative actions and evaluate the developing doctrine of legitimate expectation. Students will develop the ability to navigate the complex tapestry of public law principles that have developed in Irish administrative law.


    Title: Advanced Capital Gains Tax

    Credits: 5

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    The module introduces the learner to the key features of the taxation of capital gains tax. It will examine advanced CGT concepts for the individual along with CGT implication for companies.


    Title: Company Law 2

    Credits: 5

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    This module is the second of two focusing on the law of companies in Ireland. The module is intended to develop the learner’s knowledge and understanding of company law in relation to minority protection; share and loan capital; capital maintenance and insolvency.


    Title: Corporate/Bus.Tax Practice

    Credits: 5

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    This module will build on the principles and knowledge derived from Fundamentals of Corporate Tax. It will examine some of the more advanced aspects of corporation tax including group structures & associated reliefs, research & development incentives and the contentious issue of company residence.


    Title: Law Of Torts II

    Credits: 5

    read more »

    The aim of this module is to provide the learner with a comprehensive knowledge and understanding of the Law of Tort, in a manner that will develop and enhance the learner's ability to combine both the theoretical and practical legal frameworks within which such laws are formulated and applied.


    Title: Preparation For The Workplace

    Credits: 5

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    This module is designed to not only provide the learner with the skills to enable them to procure employment but also to enable them to communicate professionally in a work context . Learners will develop the expertise to create a professional curriculum vitae and job application cover letter. Students will have the opportunity to simulate the interview process giving them the confidence to sell their skills and abilities to prospective employers. The module will emphasise the importance of professional verbal, written and electronic communication in work related situations.


  • Year 3 - Semester 1

    Title: Business Solving Problems

    Credits: 30

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    Business problem solving is available as an alternative for students who have not been successful in gaining work placement. The aim of this module is to offer students the opportunity to engage in real- world business problems by participating actively in problem solving activities related to business issues. The module will advance the student’s ability to problem solve, to think critically and to communicate effectively, whether through presentations or written reports


    Title: Work Placement / Study Abroad

    Credits: 30

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    This Work Placement/Study Abroad component is an integral part of all academic programmes of the Institute and is provided in compliance with HEA/DES requirements for practice-based learning on all third level courses as laid out in the “Higher Education System Performance Framework 2018-2020”. The overall aim of the module is to offer the student the opportunity to apply the knowledge and skills gained throughout their course of study up to this point in a new and relevant experiential setting. This is to be achieved whilst facilitating the student in developing the practical life-skill competencies and communication skills necessary to function as an effective member of the work environment and wider society.

    The skills developed during work placement include technical job-related skills, numeracy and literacy skills, use of new technologies, critical evaluation of the host organisation and meta-cognition skills such as reflective learning and self-regulation. Students will apply previously acquired learning, work with less explicit instruction and cope with a variety of workplace challenges. 

    The student’s employability is enhanced by working on a wide range of employment skills, from adapting to workplace culture, managing time and stress to demonstrating initiative and engagement in their work tasks.

    Throughout work placement, students have ample opportunity to build confidence in their personal brand.  The work placement assessment requires students to identify and actively improve key skills such as productivity, professionalism, communication, motivation, initiative, problem-solving and decision-making.  Students must reflect on how they have managed challenges in the workplace, how they operate within teams and are also guided to explore an area in their workplace which lies outside their designated area of work.

    Students choosing to study abroad will be provided a comparable programme of study in an approved foreign partner Institution.


  • Year 3 - Semester 2

    Title: Advanced Tax And Statutory Interpretation Principles

    Credits: 5

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    The learner will identify and apply the methods of statutory interpretation to allow them to effectively assess how a revenue statute should be interpreted. Translating legal concepts with the view to communicate implications of revenue law, identify the consequences and advising on the potential outcomes.


    Title: Cat, Vat and Stamp Duty

    Credits: 5

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    This module will be delivered on the basis of active learning with learners applying the knowledge derived in class to practical tax situations.


    Title: Commercial Law

    Credits: 10

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    The aim of this module is to provide learners with an in depth knowledge of Irish business and commercial law.


    Title: Equity And The Law Of Trusts In Ireland

    Credits: 10

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    This module is designed to impart an understanding of the main concepts, principles and rules within the legal framework of the law regarding Equity and Trusts in Ireland. This module will encourage critical analysis of the application of legislation and case law in the area of Equity and Trusts.  


  • Year 4 - Semester 1

    Title: Real Property: Regulation Of Rights Over Land

    Credits: 5

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    This module is designed to impart an understanding of the rules and principles of the law of Real Property in relation to acquiring, holding and alienating interests in land including the regulation of the relationship between landlord and tenant.


    Title: Advanced Tax And Statutory Interpretation Application

    Credits: 5

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    The learner will study relevant case law across all aspects of Irish taxation.  Interpreting such precedent with the view to communicate implications of revenue law, identify the consequences and advising on the potential outcome. Assess arguments and counter-arguments on behalf of clients as to how a revenue statute should be interpreted.


    Title: Criminal Law 1

    Credits: 5

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    This module provides a framework for understanding the complexities and nature of modern criminal law and its role in society.   It develops from fundamental rules, principles and policies to a wider analysis and ideological underpinnings to allow for high level understanding and application. This allows for contextualization of the importance of criminal law in, both, the modern regulatory sphere generally and specifically its interaction with administrative enforcement measures. This approach ensures that candidates are well versed in the area and thus prepared for professional exams in criminal law.


    Title: European Union Law

    Credits: 5

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    The aim of this module is to engage learners in the understanding of EU law and thereby describe key EU legal and political institutions and consider how they interact with the domestic Irish regime and demonstrate doctrines, principles and case law.


    Title: Family Law And Child Law

    Credits: 5

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    The aim of this module is provide learners with an in depth knowledge of modern Irish Family Law


    Title: Tax Management

    Credits: 5

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    The aim of this module is to enable learners to apply the knowledge that they have acquired on specific taxation topics to practical situations involving issues across the various tax heads. Applying theoretical concepts to practical case studies and scenarios  for key personal and corporate tax considerations.


  • Year 4 - Semester 2

    Title: Advanced European Union Law

    Credits: 5

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    This module is an advanced study of the understanding of EU law. Students will focus almost exclusively on primary texts, principally Treaties, Regulations and Directives and on case law with a view to understanding the operation of the structures of EU law.


    Title: Criminal Law 2

    Credits: 5

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    This module builds on criminal law 1 by further enhancing the learner’s knowledge of the contours of criminal law and its operation and use in modern society.  A wide analysis and implication approach is adopted to allow for high level understanding and application. Additionally such a model of learning prepares candidates for further professional exams in criminal law.


    Title: International Tax

    Credits: 5

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    The module is designed to provide the student with a comprehensive understanding on the Irish tax issues for companies and individuals in the context International Taxation. The learner will be required to explain the key issues in international taxation and demonstrates their application to international business. The learner will be required to evaluate and apply legislation, case law and other supporting statements to practical scenarios.


    Title: Jurisprudence

    Credits: 5

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    The purpose of this module is to acquire a variety of theoretical perspectives on law through an examination of its nature and operation and an analysis of key concepts and issues. This is achieved by facilitating students to raise questions about legal validity and the normativity of law and to critically examine the answers provided by various jurisprudential schools of thought.


    Title: Professional Legal And Tax Skills Project

    Credits: 10

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    The aim of this module is to enable learners to apply the knowledge that they have acquired on various taxation and legal modules to practical situations.  It will require the learner to be cognisant of the various tax issues that may apply to a given scenario, perform relevant research and provide legal advice. 

    The learners will develop their legal and tax research skills by reviewing and analysing primary and secondary sources including but not limited to legislation, case-law, revenue published manuals.  


    Title: Real Property: Principles Of Land Law And Succession Law

    Credits: 5

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    This module is designed to impart an understanding of the rules and principles of the law of Real Property including the legal evolution of title and the rules of succession to the property of deceased persons.


Are there opportunities for further study?

Successful graduates of this programme are eligible for Level 9 and 10 postgraduate programmes within the institute and/or elsewhere.     

What are the career prospects?

Positions that graduates can work in include:                                  

  • Trainee Tax Advisor
  • Trainee Solicitor
  • Regulatory Body Staff
  • Insurance Claims Assessor
  • Law Clerk/Legal Researcher
  • HR Administrator