Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?
Annotations already cover the safety profile (readOnly, idempotent, non-destructive, closed-world), so credit here goes to what the description adds: the exact rule sets applied (generic 183-day, US SPT weighted 3-year formula, UK tax-year test) and an explicit disclaimer that results are not tax advice. That is meaningful behavioral context beyond the annotations.
Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.