You are missing two closing parentheses…and I am not sure an ampersand works as a string concatenation operator. Try ‘+’
SELECT dbo.COL_V_Cost_GEMS_Detail.TNG_SYS_NR AS [EHP Code],
dbo.COL_TBL_VCOURSE.TNG_NA AS [Course Title],
LTRIM(RTRIM(FCT_TYP_CD)) + ') AND (' + LTRIM(RTRIM(DEP_TYP_ID)) + ')' AS [Course Owner]