This guide aims to provide a comprehensive overview of UK tax legislation for the 1985/86 fiscal year. Authored by John Tiley, a recognized authority in tax law, the book meticulously details the changes and existing provisions relevant to individuals and businesses. It serves as an essential reference for understanding the complex tax landscape of the period.

As a specialized legal and financial reference, the Butterworths UK Tax Guide 1985/86 would have been considered an authoritative source for tax professionals, accountants, and legal practitioners during its time. Its value lies in its detailed and timely coverage of a specific fiscal year's legislation. The work's utility is inherently tied to its historical context, serving as a snapshot of tax law as it stood in the mid-1980s.