This book details the significant changes introduced by the Finance Act of 1976 in the United Kingdom's taxation system. It aims to provide a clear and comprehensive overview of the new legislation and its implications for individuals and businesses. The author, Derek Roberts, likely draws upon his expertise in financial law to dissect the complexities of the act.

As a specific legislative act from 1976, this book likely serves as a technical reference for tax professionals, legal scholars, and potentially businesses operating under the UK tax regime of that era. Its value would be in its detailed exposition of the Finance Act 1976, providing clarity on the specific provisions and their immediate impact.