This assessment component is designed to assess the command verbs used in this learning outcome (LO4) through an Individual presentation (oral/viva/). Each student is required to prepare a power point presentation consisting 10-15 slides about the impact on organizations of the legal and ethical constraints associated with taxation responsibilities. Presentation must be submitted to the assessor at least two days ahead of the presentation by the learner.

Learners are required to align the presentation perfectly to the action verbs and the qualitative rubrics (see page 2). The assessment will also observe over and above the action verbs, the following transferable skills.

1. Oral communication
2. Critical thinking
3. Reasoning
4. Creativity

The presentation/oral/viva is for 20 minutes and 10 minutes is for questions and answers.

Note: The power point presentation and all other evidence/support documents of this assessment component must be appended to this evaluation (presentation/oral/viva) brief. Please fill this document in soft copy so that same may be uploaded to the ERP with evidence/support documents. This evaluation form must be filled for each learner irrespective of whether it is a group or individual presentation.

LO4 Evaluate the impact on organizations of the legal and ethical constraints associated with taxation responsibilities
P4 Evaluate the impact of key legal and ethical constraints on different organizations.	M4 Critically evaluate the impacts of key legal and ethical constraints on application to different organizations, providing supporting conclusions and recommendations.	D3 Provide supporting and justified recommendations for responding to and minimizing the impact of legal and ethical constraints for a range of international examples.

Case Scenario

Ali and Yusuf brothers are dealers in goods which are both standard rated and zero-rated. Their area of operation is within UK and EU. The Gross cumulative turnover for 2019/20 of all their taxable supplies from trading activity was 78,000 and by June 2020 the cumulative turnover exceeded 89,000.

Ali also has a part time job from which he earns: -

Basic Salary of 40,000 per annum.

Car benefit of 7,000

Fuel benefit of 2,800

One of the areas of concern to all businessmen is tax avoidance and planning and the strict penalties and surcharge, if not adhered to. Both Ali and Yusuf are unaware of the 2020/21 new amendments on VAT and NIC and other tax issues on their income.

You are a fresh diploma graduate and working under a tax advisory practitioner.

As part of tax advisory team, you are asked to provide supporting and justified recommendations for responding to and minimising the impact of legal and ethical constraints for a range of international examples to both Ali and Yusuf.

1) P4- Explain Tax evasion- Give an example based on the given scenario

2) Tax avoidance- Give an example for tax avoidance based on the scenario

3) Explain 5 principles of professional tax advise by linking t to the scenario.

PLS full answer