The skill guides are WRONG. The counsies are also WRONG.
Because of the skill guide I decided to go without shield, as i wanted to use axes and tactics was (supposed) to make u dodge. I was using a scimitar/katana but with no shield deliberately to build 'dodge' tactics, and by the time I gmed sword skill and tactics I had like 50 parry! What a waste of time!
I then realised how important a skill parry actually is, and had to spend gruelling hours fast-training it until I hit GM.
General online consensus (not to mention the official ultima online website) states that Tactics is ONLY TO DO WITH DAMAGE, and has absolutely nothing to do with 'dodging' blows.
I have GM tactics and have never, ever, seen 'you dodge the magic spell'. I have, however, seen 'you parry the magical attack with your shield' many times when I have one equipped...
Go figure
Dave.