Leach's Tax Dictionary 2/e

Robert Leach FCA FCCA FCIPP is a qualified accountant who first qualified in 1983. For 14 years, he worked in industry, including being accountant and company secretary for groups of companies engaged in finance, property, employment and retail. For two years he was assistant editor of the magazine The Accountant. Since 1986, he has been self-employed. He has had more than 40 books published. He also writes for national newspapers and magazines. He has appeared on national radio and television several times, and has been in demand as a lecturer. He lectured to HMRC itself four times.

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