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Leach's Tax Dictionary [Pehme köide]

  • Formaat: Paperback / softback, 1048 pages, kõrgus x laius: 234x156 mm
  • Ilmumisaeg: 26-Mar-2021
  • Kirjastus: Spiramus Press
  • ISBN-10: 191350719X
  • ISBN-13: 9781913507190
Teised raamatud teemal:
  • Formaat: Paperback / softback, 1048 pages, kõrgus x laius: 234x156 mm
  • Ilmumisaeg: 26-Mar-2021
  • Kirjastus: Spiramus Press
  • ISBN-10: 191350719X
  • ISBN-13: 9781913507190
Teised raamatud teemal:
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 over 1,000 pages of definitions, abbreviations explained and useful data - tax rates and other information which may be of use to a tax accountant/lawyer.



10,000 definitions. 3,000 abbreviations explained. 200 pages of tax, financial and historical data related to tax. 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.
Preface vii
Biographical details viii
Abbreviations used for definitions ix
Tax law
1(9)
Authority
1(1)
Act of Parliament
1(1)
Finance Acts
2(1)
Consolidating Acts
2(2)
Finding the law
4(1)
Devolution
4(1)
Europe
5(1)
Statutory instruments
5(1)
Extra-statutory concessions
5(1)
Statements of practice
6(1)
Court and tribunal decisions
7(2)
Other sources
9(1)
Section 1 Definitions
10(756)
Section 2 Abbreviations
766(90)
Section 3 Tax rates and other data
856
Accommodation charge
856(1)
Accounting standards
856(2)
Acts of Parliament
858(1)
Addresses and telephone numbers
859(1)
Advisory fuel rates
860(1)
Aggregates levy
861(1)
Air passenger duty
861(1)
Alcoholic liquor duty
861(1)
Anniversaries
862(2)
Annual tax on enveloped dwellings
864(1)
Annuity and sinking fund rates
864(1)
Annuity market rates
865(1)
Apprenticeship levy
866(1)
Approved mileage rates
866(1)
Arrestment of earnings
867(1)
Attachment of earnings orders
867(1)
Bank base rates
868(1)
Bank holidays
868(1)
Bank levy
869(1)
Beneficial loan rates (official rate of interest)
869(1)
Benford's law
870(1)
Betting and gaming duties
870(1)
Bicycle transfer
871(1)
Business rates
871(1)
Business statistics
872(1)
Capital allowances
872(2)
Capital gains tax
874(2)
Carrier bag charge
876(2)
Certificates of tax deposit
878(1)
Chancellors of the Exchequer
878(1)
Charities associated benefit
878(1)
Childcare
878(1)
Christmas parties
879(1)
Climate change levy
879(1)
Company car rates
880(1)
Company car fuel benefit
881(1)
Compound interest
882(2)
Congestion charge and other road user charges
884(2)
Construction industry scheme deductions
886(1)
Corona virus schemes
886(4)
Corporation tax
890(1)
Council tax bands
891(1)
Creative industry reliefs
892(2)
Criminal fines
894(1)
Customs tariff
894(1)
Day counter
895(2)
Deadlines and due dates
897(1)
Digital services tax
898(1)
Discounted cashflow factors
899(1)
Diverted profits tax
899(1)
Duty-free allowances
899(2)
EC sales lists
901(1)
Election results
901(2)
Employee share schemes
903(1)
Employee tax-free benefits
904(1)
Employment limits
905(1)
Enterprise zones
905(2)
European Union states
907(1)
Exchange rates
908(1)
Flat rate expense allowance
909(1)
FT-SE 100 Index
912(1)
Gilts exempt from capital gains tax
913(4)
Gross domestic product (GDP)
917(1)
Grossing up and netting down percentages
918(1)
Hallmarks of a tax avoidance scheme
919(1)
Helplines at HMRC
920(2)
Helpsheets
922(2)
History of tax
924(10)
Homeworkers' additional household expenses
934(1)
Hydrocarbon oil duty
934(1)
Immigration health surcharge
934(1)
Immigration skills charge
934(1)
Incomes by percentile
935(1)
Income tax
936(2)
Indexation allowance
938(2)
Individual savings accounts (ISAs)
940(1)
Inflation
940(2)
Inheritance tax
942(2)
Insolvency ranking
944(1)
Insurance premium tax
945(1)
Interest on overdue tax
945(1)
Intestacy rules
946(2)
Intrastat reporting
948(1)
Jury service rates
949(1)
Land and buildings transaction tax
950(1)
Land transaction tax
951(1)
Landfill tax
952(1)
Landlords' restriction on finance costs
952(1)
Lease depreciation table
952(1)
Lease premium
953(1)
Legal tender
954(2)
Life expectancy tables
956(1)
Metric conversion rates
957(1)
Mortgage repayments
958(1)
National insurance
958(2)
National insurance contribution letters
960(1)
National minimum wage
961(1)
National savings rates
961(2)
Net pay table
963(3)
Non-dom charge
966(1)
Number plates
966(2)
Official Receiver fees
968(1)
Patent box
968(1)
PA YE coding out limits
968(1)
Penalties
969(1)
Pensions contributions
970(1)
Pension advice
971(1)
Pension levy
971(1)
Plastic packaging tax
972(1)
Postal order fees
972(1)
Prescription charges
973(1)
Probate fees
973(1)
Prospective changes
974(1)
Quantitative easing
975(1)
Quarter days
975(1)
Recent events (2018 to 2020)
975(23)
Redundancy pay
998(1)
Rent-a-room
999(1)
Research and development
999(1)
Retail prices index (RPI)
999(3)
Rollover relief classes
1002(1)
Savings depletion table
1002(1)
Scholarship income
1003(1)
Simplified income tax for small businesses
1003(1)
Small and medium-sized companies
1004(1)
Small gifts allowance
1004(1)
Social security rates
1004(4)
Spotlights
1008(2)
Stamp duty
1010(1)
Stamp duty land tax
1011(1)
Stamp duty reserve tax
1012(1)
State pension
1012(2)
State pension age (SPA)
1014(2)
Statutory set rates
1016(1)
Statutory residence test
1017(1)
Student loan repayments
1018(1)
Tax codes
1019(1)
Taxes charged in UK
1020(1)
Tax revenue
1021(1)
Television licence
1022(1)
Tobacco Products Duty
1022(1)
Tonnage tax
1023(1)
Travel and subsistence allowances
1023(1)
Value added tax
1024(2)
Van benefit
1026(1)
Van fuel benefit
1027(1)
VAT MOSS exchange rates
1027(3)
VAT private fuel scale charges
1030(1)
VAT rates for cross-border sales
1030(2)
VAT Schedules
1032(1)
Vehicle excise duty (road tax)
1033(1)
Website addresses
1034(2)
Working Time Directive
1036(1)
Workplace pensions
1036
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.