BUSN201 Level 5 Tax Practices and Wealth Management Assessment Brief 2026 University of Rohampton London

Submit by week 6

Feedback within 2 weeks after submission

Learning Outcomes 

This assessment has been designed to provide you with an opportunity to demonstrate your achievement of the following learning outcomes.  

By successfully completing this assessment, you will be able to:

• Demonstrate a sound understanding of the principles of taxation, including: economic, policy, legislative and accounting considerations; issues of tax system design and efficiency; administration, and; compliance, avoidance and evasion (via presentation)
• Explain and critically evaluate the purpose and nature of the UK tax system, including issues of ethics, economics and social justice (via presentation)
• Systematically define the operation and scope of the tax system and the obligations of taxpayers and/or their agents, including the implications of non-compliance (via exam)
• Compute taxes payable for scenarios relevant to individuals and corporations, including Income tax, National Insurance Contributions, Capital Gains Tax, Value Added Tax, Corporation Tax and Inheritance tax (via exam)
• Suggest tax mitigation strategies for scenarios relevant to individuals and corporations (via exam)

Employability and Professional Skills  

This assessment has been designed to provide you with an opportunity to demonstrate your achievement of the following skills which is critical in professional context and jobs.

By successfully completing this assessment, you will be able to:

 Develop your presentation from group level to individual level. Enhance what you have equipped from Introduction to Accounting / Finance from the group presentation.  

Assessment Requirements

In this section include all appropriate information about the assessment.

Please recycle the skills and supporting materials you have used in the group presentation in level 4 (e.g. from Introduction to Accounting and Finance) to prepare the presentation. The presentation is now on an individual basis.

• Separate supporting document and the relevant recording on summative assessment 1 will be available on Moodle under separate cover.
• Guidance on preparation of exam will be available on the Revision session under Moodle page and the examination skills will be taught during seminar sessions.

Marking Criteria

Presentation marking will be similar to your group presentation in Level 4, without the group element.

Exam marking will NOT be provided but illustration on how to obtain marks will be demonstrated during seminar. You may refer to ACCA’s examiner guide on how the papers will be marked.

Assessment Success Guidance

In this section include all appropriate information about the assessment including  

Assessment 1 is focus on the ability of your presentation skills and application on IT resources. Please you welcome to use AI to support you ethically, but please do not let AI to replace you. At the end of the day, it is your presentation (and your future interview), not the AI.
Exemplar(s) are available under Moodle page.

Assessment Guidance and Support

Please attend the seminars to obtain guidance and support. 

Contact for Queries/ who you can contact for further information or queries  

Contact Paul Tam during office hour or via email appointment for online meeting.

Ethical Requirements

Please use AI ethically. You are welcome to use AI to support your presentation. And you will not have access to AI during exam. So, please also learn how to offer solutions when AI is not available.

Use of Artificial Intelligence (AI)

• The EXAM assessment is designed so the use of AI during the assessment is irrelevant or impossible. You are welcome to use AI to support learning and preparation for this assessment. Please make sure you read and understand the assessment guidelines and ask your Module Leader if you have any questions.  You can find the guidance on the use of AI in the Library and Nest.
• The PRESENTATION assessment is designed so the use of AI during the assessment is possible. You must acknowledge any use of AI and appropriately cite all AI generated outputs. Please make sure you read and understand the assessment guidelines and ask your Module Leader if you have any questions. You can find the guidance on the use of AI in the Library and Nest. 

Referencing 

You are NOT required to provide any referencing during your exam (you can choose to provide at the end of your presentation, but no extra marks will be given).

Mitigating circumstances/late penalties  

Sometimes circumstances outside of your control may affect your studies and might prevent you from submitting work on time or attending an exam.

The University offers the ability for students to request additional time to complete an assessment or to defer an examination to a later date. If you are finding yourself in such a situation, please speak to your Academic Guidance Tutor, the Roehampton Student Union (RSU) or someone in the Wellbeing team first, who can support you. Further details can be found on the mitigating circumstances portal.

If you do not apply for or are not approved for Mitigating Circumstances, late penalties will apply. If work is submitted up to 14 days late, the mark will be capped at 40%; if it is over 14 days late, it will not be marked.

Resubmissions and Reassessment

If you are required to resubmit this assessment or take part in reassessment, you will be notified via Moodle and your student email. Please ensure you check both regularly. Any reassessment tasks will follow the same learning outcomes.

Submission Checklist

Before you submit, ask yourself:

• Have I fully answered the assessment brief?
• Have I met the word count and formatting requirements?
• Is my referencing complete and accurate?
• Have I declared any AI use honestly?
• Have I proofread my work?
• Am I submitting through the correct platform before the deadline?

Resits and Deferrals  

For students who are offered an opportunity to resit their work:

• You are required to improve and resubmit the work from your original submission.
• You must resubmit your work using the specific resit or deferral Turnitin link on Moodle (please check you submit into the correct box since there may be more than one visible).
• Resit rubric, as stated in the appendix, will be applied in marking

You should:

• Review your previously submitted work and read carefully the feedback given by the marker.
• Use this feedback to help you revisit, reflect on and rewrite your work, improving it in the areas identified as weak in the original marking process
• Reflect on how your feedback and this process will help you improve future assignments
• Your mark will be capped at 40%, the bare pass mark. 

For students who are offered an opportunity to defer their work:

• You must submit your work using the specific deferral Turnitin link on Moodle (please check you submit into the correct box since there may be more than one visible).
• The original rubric, as stated in the appendix, will be applied in marking

If you did not submit work at the first opportunity you will not have feedback to help you prepare your submission, but you can reach out to the Module Leader or your Seminar Tutor for guidance. Remember, however, that we are not allowed to read final drafts. 

If you were deferred at the first assessment opportunity, your mark will not be capped. 

Note: For resit and deferral on groupwork and live presentation, you may be required by the module leader to submit an alternative assessment as stated above. 

Type of assessment:

Individual Presentation

Weighting

30%

Assessment Deadline

By week 6

Instructions for assessment

You will be required to present an individual presentation of not more than 10 minutes on a pre-specified topic. The topics will be based on the principles of tax fairness, efficiency, social benefit and social harm with less emphasis on the technical aspects of taxation assessed in the exam. The aim is to improve oracy and communication skills and critical thinking as suggested in the QAA Subject Benchmark for Accounting.

Record your 10 minutes presentation via Moodle, using Panopto or any recording method of your choice.

The topic is “What is Make Tax Digital (MTD) and how it impacts businesses?”

Please refer to “Assignment 1 Brief” document in Moodle and recording for details.

Mode of submission

Turnitin

Type of assessment:

Examination

Weighting

70%

Assessment Deadline

Please check your timetable’s update

Instructions for assessment

The exam will be a 3-hour closed-book exam covering the main syllabus areas over a three-year cycle as required by professional bodies. Not more than 60% of the exam will be in MCQ format

Mode of submission

On site exam

92 – High Upper First 

85 – Mid Upper First 

Upper First work demonstrates: 

Excellent achievement beyond the attainment of intended learning outcomes 

• an outstanding level of independent research and reading  deep reflection on the topic or question  
  outstanding critical reflection on the material covered: work may extend existing debates, and show originality and/or appropriate application of the topic to other contexts quality of presentation which is potentially publishable  all qualities for regular first.

Execution:

• Good pace with focus on audience.
• Engaging inflection.
• Enthusiastic, confident and almost error free delivery.
• Slides of professional standard showing expertise in design.
• Contribution significantly enhances whole group presentation.
• Content is perceptive and interesting. The structure is coherent and effective.
• Difficult points accurately and clearly explained

78 – High First 

75 – Mid First 

72 – Low First

First work demonstrates:

• Very good attainment of learning outcomes 
  a detailed answer to the question, including extensive critical evaluation of material very good understanding of the topic  clear evidence of reading beyond essential reading and lectures (e.g., might cross theoretical and discipline boundaries)  inclusion of creative and/or original elements and/or consideration of wider issues and/or real world application an analytical approach 
  presentation of valid arguments which are clear, well- organised, purposeful and logical support of ideas by highly appropriate sources  precise use of concepts and terminology presentation in appropriate formatting, including correct referencing in the presentation

Execution:

• Good pace and eye contact with audience. Competent use of notes. Some inflection of voice and confidence in delivery. Recovers well from minor slips.
• Slides of good standard showing competence and care in design.
• Standard raises overall performance of group.
  Content is relevant and accurate. Sensible structure aids understanding.
• Explanations show good understanding of points

68 – High 2:1 

65 -  Mid 2:1 

62 – Low 2:1 

2:1 work demonstrates:

• good attainment of learning outcomes  
  a full answer to the question, including substantial critical evaluation of material good understanding of the topic  
  some evidence of wider reading some consideration of wider issues and/or real-world application 
  some analysis presentation of valid arguments which are largely well-organised and mostly clear, purposeful and logical support of ideas by with appropriate and sufficient sources  accurate use of concepts and terminology 
  presentation in appropriate formatting, including correct referencing

Execution:

• Some eye contact but predominantly uses notes or faces screen. Delivery lacks consistency and shows tension. Some errors and trouble recovering from errors.
• Slides of mostly acceptable standard but with some errors and rudimentary design.
• Standard raises overall performance of group.
  Content is basic but reasonably accurate.
  Some structure is apparent.
• Overall meaning can be understood.

58 – High 2:2 

55 – Mid 2:2 

52 – Low 2:2 

2:2 work demonstrates:

acceptable attainment of learning outcomes  
a reasonable answer to the question, including some critical evaluation  mainly good understanding, although there may be some errors/omissions little or no evidence of reading beyond recommended material narrow constraint within a given topic: wider issues not considered mainly descriptive writing, with or without some rudimentary analysis presentation of valid arguments, which may lack organisation, purpose, clarity or logic in places  limited use of appropriate sources to support  
basic use of concepts, which may include a few inaccuracies  
presentation in appropriate formatting, including mostly correct referencing

Execution:

• Little energy and eye contact due to use of notes or facing screen. Monotone delivery.
• Showing nerves or little interest. Explanations lack accuracy in places.
• Slides functional with a number of errors but lacking care in compilation.
• Standard in line with rest of group.
• Content is weak but generally relevant and accurate.
• Some structure is apparent.
• Overall meaning can be mostly understood

48 - High 3rd 

45 - Mid 3rd 

42 - Low 3rd  

Third work demonstrates:

• threshold level of attainment of learning outcomes /bare pass limited relevant information and little evidence of critical evaluation limited understanding of the topic, with evidence of errors and/or omissions  little or no evidence of reading beyond recommendedcore materials  
  no exploration of wider context primarily descriptive writing, with no evidence of analytical thinking 
  invalid arguments, or valid arguments that are poorly organised and lack clear logic or purpose occasional use of unsupported assertions and opinions inadequate use of sources to support ideas someinappropriate/inaccurate use of concepts and terminology presentation in appropriate formatting, but omitted references or inaccurate referencing style

Execution:

• Insufficient energy and eye contact- appears disinterested and under rehearsed. Several errors and inaccuracies in explanations.
• Slides show little effort or care with many errors and confusing design. Poor contribution to group presentation.
• Content lacks coherence and accuracy. Student appears not to understand content and so fails to deliver useful meaning

38 - High condonable fail 

35 - Mid condonable fail 

32 -  Low condonable fail 

Condonable Fail work demonstrates…

• level of attainment of learning outcomes marginally below threshold  substantial errors and/or omissions, or fails to address the topic/question appropriately, or limited in scope (e.g.  significantly under the word limit) 
  inclusion of some relevant information but little evidence of overall understanding of the topic some discernible line of purposeful, clear and logical argument frequent use of unsupported assertions and opinions little evidence of recommended core reading  significant errors in the use of concepts and terminology presentation which may be inappropriate and/or missing references or inaccurate referencing style

Execution:

• No movement or eye contact with audience. Pace too fast or too slow.
• Very hard to understand points made.
• Slides confusing and lack editing. Slides suggest
  lack of working with group and brings down overall group presentation.
• Content unstructured and rambling content showing little effort or preparation.
• Lack of technical competence.

Fail  work in this range demonstrates: 

• no evidence of attainment of learning outcomes  
  very limited attempt to answer the question (e.g.  substantially under the word limit) limited familiarity with the topic and/or reliance on lay knowledge clear lack of understanding or misunderstanding of the topic presentation which does not meet the expected standard, including absence of appropriate referencing and citation  

Fail work of 0 demonstrates:

• nothing of merit, or
• non-submission, or
• academic misconduct