BBs (Hons) in Law and Taxation

Course Code: LC223

Level

Duration

4 Years

Department

Business & Financial Services

CAO Points

307

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 LIT (Moylish). As with any other degree, a teaching qualification such as the Professional Master of Education (PME) is also required.

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.

Who can I contact?

View our CAO presentation and Q&A session

Click here to view

What modules will I study?

Year 1

Title: Business Mathematics

Credits: 5
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The aim of this module is to introduce learners to mathematics in a Business context. Learners will use maths to measure inflation, examine capital investment decisions as well as presenting numerical data graphically.

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: 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: Financial Accounting 1

Credits: 5
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This module provides students with an introduction to the concepts, principles, and practices of financial accounting. No prior knowledge of accounting is required.

Title: Financial Accounting 2

Credits: 5
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This module provides students with an opportunity to further develop the concepts, principles and practices of financial accounting introduced in the module Financial Accounting 1. It will also look at other perspectives of the uses of financial accounting.

Title: Income Tax 1

Credits: 5
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The aim of this subject is to introduce learners to the Irish Taxation System. Its primary focus is to provide learners with the skills to deal with the tax compliance issues relating to individuals.

Title: Income Tax 2

Credits: 5
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The aim of this subject is to develop and enhance learners' knowledge of the Irish Taxation System. Its primary focus is to provide learners with the skills to deal with the tax compliance issues relating to individuals.

Title: Insurance and Credit Law

Credits: 5
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This module will introduce learners to the concept of risk management through the lens of both insurance law and credit law. In so doing it begins to instil in those leaners a discipline of thought through an acquaintance with the logical process involved in legal reasoning. In conjunction with such general objectives – which are overall to the course – it will specifically allow the learners to appreciate the fundamental role played by both insurance and credit in the legal and financial environment.

Title: Irish Legal System and Communications

Credits: 5
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This module will provide learners with an overview of the evolution and sources of the Irish Legal System and an introduction to the legal process. Learners will engage with software packages which will allow for presentation of legal research.

Title: Legal Studies and Communications

Credits: 5
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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 develops the students knowledge of mainstream computer packages.

Title: Macroeconomics

Credits: 5
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The aim of this module is to introduce the learner to the principles underlying the macro economy. This is the study of how aggregate economic variables (such as the real growth rate, inflation and unemployment) interact and how the government and other policymakers can influence their behaviour. The first part of the course deals with key topics such as the theory of income determination, the consumption function and fiscal policy as well as the foreign exchange market. The latter part examines monetary policy instrument including interest rates determination and how monetary policy is conducted by the European Central Bank. The benefits and costs of economic and monetary union are also addressed in this introductory macroeconomics module. Learners will be required to analyse the economic climate for both Ireland and EU member countries from current literature and media sources.

Title: Microeconomics

Credits: 5
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Whether it is explaining the behaviour of consumers, firms or governments, microeconomics is at the heart of all decisions. Microeconomics focuses on individual decision-making and how it affects people. The aim of this module is to introduce the learner to the fundamental concepts in microeconomics, including scarcity of resources, market demand and supply, market efficiencies and failure, elasticity, costs and market structures. The “economic way of thinking” introduced in this module involves the use of key concepts and models to help the learner to understand the cost of individual and firms' choices and provide general frameworks to understand key microeconomic concepts and issues for business and policymakers decision-making.
Year 2

Title: Business Accounting Techniques

Credits: 10
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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. In addition this module provides the learner with an introduction to cash flow management and budget preparation.

Title: Capital Gains Tax

Credits: 10
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The aim of this module is to introduce learners to the key features of the taxation of capital gains, including the charge to CGT, the computation of CGT liabilities and the administration of the taxation system, as it relates to capital gains tax. The learner is required to refer to the relevant provision of legislation throughout.

Title: Contract Law

Credits: 10
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This module provides sutdents with a critical understanding of the legal prinicples as applied by courts and statutory law to various contracts and agreements.

Title: Corporation Tax

Credits: 10
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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: Employment Law Incl. Hrm

Credits: 10
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The subject provides an immersion in employment law within the wider context of the modern workplace, human resource management practices 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 critically assess practical issues that arise in the employment relationship and emerging developments in the field.

Title: Law of Tort

Credits: 10
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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 3

Title: Administrative Law

Credits: 10
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The module explores the relationship between law and administration. In particular the remedies available for unlawful administrative actions and the developing doctrine of legitimate expectation.

Title: Advanced Taxation & Statutory Interpretation

Credits: 10
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Statutory law is the dominant source of contemporary revenue law, and is the form of law that tax lawyers are likely to confront most often in practice. In this module, students will learn and apply the methods of statutory interpretation to allow them to effectively identify, craft, and assess arguments and counter-arguments on behalf of clients as to how a revenue statute should be interpreted.

Title: CAT, VAT & Stamp Duty

Credits: 10
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The aim of this module is to introduce learners to the taxation of gifts and inheritances, the use of trusts and family partnerships for succession planning and the administration of capital acquisitions tax. This module also covers how VAT applies to transactions within the EU and the administration of VAT.

Title: Company Law

Credits: 10
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The module aims to give students an understanding of Irish Company Law.

Title: European Union Law

Credits: 10
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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: Law of Equity

Credits: 10
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This module is designed to impart an understanding of the rules and principles applicable to equitable doctrines and remedies and to the law of trusts in Ireland.
Year 4

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: Criminal Law

Credits: 10
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This module provides a framework of understanding of the complexities of modern criminal law. It develops from fundamental rules, principles and policies to a wider analysis and ideological underpinnings to allow for high level understanding and application and to prepare candidates for further professional exams in criminal law.

Title: Family Law

Credits: 10
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The aim of this module is provide learners with an in depth knowledge of modern Irish Family Law.

Title: International Taxation

Credits: 10
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The module is designed to provide the student with a comprehensive understanding of the International Taxation. It explains the key issues in international taxation and demonstrates their application to international business, trade and finance.

Title: Jurisprudence

Credits: 10
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This module explores the natue and function of law. It examines the works of leading legal theorists, both historical and contemporary, with a view to assessing the significance of law as a social phenomen. Jurisprudence also embraces the relationship between law and morals.

Title: Law of Real Property

Credits: 10
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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, the regulation of the relationship between landlord and tenant and the rules of succession to the property of deceased persons.

Title: Tax Management

Credits: 10
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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.

Title: The Law of Evidence

Credits: 10
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The module is designed to address the main rules of evidence in Ireland. It provides a practical and concise analysis of the theory behind the modern law of evidence.