This volume provides a comprehensive guide to the United Kingdom's income tax legislation for the 1995-96 tax year. It aims to clarify the complex rules and regulations surrounding income tax for individuals and businesses. The book is authored by experts in the field, David FCA Smailes and Glyn Saunders, who bring their extensive knowledge to bear on the subject. It serves as an essential reference for understanding tax obligations and reliefs during that specific fiscal period.

As a specialized tax reference, 'Tolley's Income Tax, 1995-96' is expected to be a detailed and authoritative resource for tax professionals and individuals navigating the tax system of that era. Its value lies in its specific focus on the legislation of a particular tax year, offering precise guidance. The inclusion of expert authors suggests a high degree of accuracy and depth in its coverage. This book would have been an indispensable tool for accountants, tax advisors, and taxpayers seeking clarity on their obligations during the 1995-96 fiscal period.