Full Description
Looking for the meaning of a tax term?
Leach's Tax Dictionary is a cornucopia of tax terms and data. It also explains all those abbreviations used in tax writing and reporting.
Leach's Tax Dictionary contains 990 pages of definitions, abbreviations explained and other information which may be of use to a tax accountant/lawyer.
11,000 definitions
3,000 abbreviations explained
Timelines given of significant historical events related to tax and of forthcoming implementation dates
Where applicable terms are explained with reference to relevant case law, statutes or guidance
This book provides a ready source of information to those who already have some understanding of tax, and for anyone working or studying in the tax field.
Expanded by more than 20% since the first edition. Fully updated to reflect the law as of October 2025, with hundreds of new definitions added and updated.
Contents
Preface to second edition. v
New taxes. v
Tax changes. vi
Tax administration. vii
Accountancy. vii
Jubilee and death of Queen, and Coronation of Charles III viii
Politics. viii
Introduction. ix
When terms are included. ix
Adjacent subjects. x
Conventions. xi
General xi
Biographical details. xii
Abbreviations used for definitions. xiii
1. Tax law.. 1
Authority. 1
Act of Parliament 1
Finance Acts. 2
Consolidating Acts. 3
Finding the law.. 4
Devolution. 5
Europe. 5
Statutory instruments. 5
Extra-statutory concessions. 6
Official guidance. 6
Court and tribunal decisions. 8
Tribunal decisions 10
Other sources. 10
2. Definitions. 11
3. Abbreviations. 998
4. Key Dates. 1095
Daily Log from 1 January 2021 to 31 July 2025. 1095
Prospective Changes. 1124
Some Landmark Anniversaries. 1133
