This book serves as a comprehensive guide to the intricacies of Inheritance Tax for the 1996-97 fiscal year in the UK. Authored by Jonathan Golding and Patrick Noakes, it aims to provide clarity and practical advice on a complex area of financial law. The text likely details relevant legislation, case law, and administrative procedures pertinent to inheritance tax liabilities during that specific period.

As a specialized legal and financial reference, Tolley's Inheritance Tax 1996-97 is expected to be a dense, authoritative text aimed at legal professionals, accountants, and individuals managing significant estates. Its value lies in its specific focus on the tax laws of a particular year, offering precise guidance for that period. The authors' expertise, implied by the Tolley's imprint known for tax and accounting publications, suggests a high degree of accuracy and technical detail.