Skip to main content

Legal Studies and Taxation - Higher Certificate

Course Code: US227


Level

6

Duration

2 Years

Department

Business & Financial Services


CAO Points

N/A

Course Type

Direct Entry

Location

Limerick

The fundamental aim of this two-year programme is to provide students with a foundation in Legal and Taxation theory and methods and present the many interrelationships between the two disciplines. It will also provide knowledge and understanding of essential business concepts. Taxation will be taught as a branch of law with emphasis on legal principles, as well as from a practical applied viewpoint.

Students will experience a variety of teaching methods with an emphasis on student participation. The intellectual ability of students will be nurtured in a manner that will enable them to make a meaningful contribution to their personal and professional lives. A supportive learning environment is assured where the development of the individual student is closely monitored to ensure that each one receives individual attention and personal support that in turn should enable them to achieve maximum potential while at the Institute and in their future careers.

What are the entry requirements?

Applicants must have 5 O6/H7 grades or higher at Ordinary Level in 5 Leaving Certificate subjects. Two of these subjects must include Mathematics and a Language (English or Irish). 

Applicants presenting QQI FET/FETAC qualifications must hold a Full Level 5 Award totalling 120 Credits. 

Applicants presenting qualifications other than those mentioned above will be assessed on an individual basis. 

Mature Applicants (i.e. over 23) are exempt from the normal entry requirements. 
 

Who can I contact?

What modules will I study?

  • Year 1

    Title: Constitutional Law: Institutions Of Government

    Credits: 5

    read more »

    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: Contract Content and Breach

    Credits: 5

    read more »

    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: Contract Law: Formation Of Contracts

    Credits: 5

    read more »

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


    Title: Financial Accounting Fundamentals

    Credits: 5

    read more »

    Learners will 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: Financial Accounting Principles

    Credits: 5

    read more »

    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

    read more »

    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

    read more »

    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 Macroeconomics

    Credits: 5

    read more »

    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 skill.


    Title: Introduction To Microeconomics

    Credits: 5

    read more »

    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.


    Title: Legal Studies And Legal Writing

    Credits: 5

    read more »

    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

    read more »

    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

    Title: Accounting Techniques

    Credits: 5

    read more »

    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: Accounts Preparation For Various Entities

    Credits: 5

    read more »

    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 I

    Credits: 5

    read more »

    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: Administrative Law II

    Credits: 5

    read more »

    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

    read more »

    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: Capital Gain Tax Fundamentals

    Credits: 5

    read more »

    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

    read more »

    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: Company Law 2

    Credits: 5

    read more »

    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/Business Tax Practice

    Credits: 5

    read more »

    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: Employment Law

    Credits: 5

    read more »

    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

    read more »

    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

    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: 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

    read more »

    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.


Are there opportunities for further study?

Successful graduates of this programme may apply to progress to the Bachelor of Business (Hons) Degree Programme in Law & Taxation (Level 8), subject to availability of places.

 

What are the career prospects?

The combination of legal studies and taxation opens a world of opportunities to graduates. Students can expect to work at technical level or junior positions in professional firms (e.g. Law, Tax, Company Secretarial), in the Public Sector (Revenue Commissioners), and in industry and commerce.

More Information

The programme aims to give students a firm grounding in the disciplines of both law and business. Historically, the disciplines of law and business have been closely associated. In our global economy businesses now deal with more complex legal and taxation issues, whereas the law has had to deal with constantly evolving commercial undertakings and business practices. Students will have the opportunity to focus upon the many areas of overlapping interest between the two disciplines.