Wireless 3D integration using Inductive Coupling Links (ICLs) has recently gained attention as a low-cost alternative to through silicon vias (TSVs) for interconnecting stacked silicon tiers. However, 3D integration using ICLs is often criticised for its inferior energy efficiency compared to conventional approaches. To address this challenge, in this paper, we present a low-energy ICL transceiver that combines: (1) a spike-latency encoding scheme (to reduce the number of energyexpensive analogue transmit pulses by encoding data in the timedomain), and (2) a tuneable current driver (to minimise the transmit energy depending on the given integration scenario). The proposed transceiver is modelled mathematically, simulated in 0.35um, 65nm and 28nm CMOS technologies, and experimentally validated in a 2-tier 3D stacked silicon test-chip. Silicon evaluation of the proposed modulation approach demonstrates an energy of 7.4pJ/bit, representing a reduction >13% when compared to previously reported schemes (or 7.4% when also considering the additional energy overheads of peripheral clock timing control circuits). Simulated results show even greater energy savings (up to 28%) at more advanced technology nodes. Combined with the adaptive current driver, this results in a 7.7× improvement in energy-per-bit compared to state-of-theart implementations across the same communication distance, marking an important progression towards cost and energy efficient 3D integration.