Property Tax in UK Law

Leading Cases
  • Fry v Salisbury House Estate Ltd ; Jones v City of London Real Property Company Ltd
    • House of Lords
    • 04 April 1930

    Now, the cardinal consideration in my judgment is that the income tax is only one tax, a tax on the income of the person whom it is sought to assess, and that the different Schedules are the modes in which the Statute directs this to be levied. That tax is to be levied on the income of the individual whom it is proposed to assess, but then you have to consider the nature, the constituent parts, of his income to see which Schedule you are to apply.

  • Whitney v Commissioners of Inland Revenue
    • House of Lords
    • 06 November 1925

    Now, there are three stages in the imposition of a tax: there is the declaration of liability, that is the part of the statute which determines what persons in respect of what property are liable. But assessment particularises the exact sum which a person liable has to pay. Lastly, come the methods of recovery, if the person taxed does not voluntarily pay.

  • British Broadcasting Corporation v Johns
    • Court of Appeal
    • 05 March 1964

    The modern rule of construction of statutes is that the Crown, which to-day personifies the executive government of the country and is also a party to all the legislation, is not bound by a statute which imposes obligations or restraints on persons or in respeot of property, unlessths statute says so expressly or by necessary implication.

  • Woolway v Mazars
    • Supreme Court
    • 29 July 2015

    If adjoining houses in a terrace or vertically contiguous units in an office block do not intercommunicate and can be accessed only via other property (such as a public street or the common parts of the building) of which the common occupier is not in exclusive possession, this will be a strong indication that they are separate hereditaments.

  • Westminster City Council v Southern Railway Company
    • House of Lords
    • 20 May 1936

    The question in every such case must be one of fact, viz., whose position in relation to occupation is paramount, and whose position in relation to occupation is subordinate; but, in my opinion, the question must be considered and answered in regard to the position and rights of the parties in the premises in question, and in regard to the purpose of the occupation of those premises.

  • Stack v Dowden
    • House of Lords
    • 25 April 2007

  • Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
    • House of Lords
    • 25 November 2004

    As Lord Steyn explained in Inland Revenue Commissioners v McGuckian [1997] 1 WLR 991, 999, the modern approach to statutory construction is to have regard to the purpose of a particular provision and interpret its language, so far as possible, in a way which best gives effect to that purpose.

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Books & Journal Articles
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Law Firm Commentaries
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  • Orders for provision under the Inheritance (provision for family and dependants) Act 1975
    • HM Courts & Tribunals Service court and tribunal forms
    Chancery forms, including claim forms and applications for orders.
    ... ... (2)   under section 2(3) of the Inheritance (Provision for Family and Dependants) Act 1975 the property specified in the attached Schedule (being part of the net estate of the deceased) be set aside for the above monthly payments   to be made out of ... ...
  • Give a record of evidence (individual debtor)
    • HM Courts & Tribunals Service court and tribunal forms
    County Court forms including the N1 money claim form.
    ... ... Type of beneÞt ... Amount Frequency of payment ... [ Go to Section 8 page 6 ] ... DSS/BA ref ... Is your home ... your own property? ... Go to 8a below ... Go to 8b page 7 ... rented from a council or housing ... association? ... Go to 8b page 7 ... rented unfurnished from ... a ... ...
  • Apply to become someone's deputy (make a declaration)
    • HM Courts & Tribunals Service court and tribunal forms
    Court of Protection forms including the COP1 application to make decisions on someone's behalf.
    ... ... Section 3 - Your financial circumstances ... Please complete this section if you are applying to be appointed as a property and affairs deputy ... Do you have a personal bank or building society current/deposit account? ... Have you ever been refused credit? (e.g. having ... ...
  • a guide for people acting without a solicitor (PA2)
    • HM Courts & Tribunals Service court and tribunal forms
    Forms and guidance on probate including fees, where to send your probate forms (PA1A and PA1P) and supplementary forms to support your application
    ...How to apply for probate – ... A guide for people applying without a solicitor ... Applying for the legal right to deal with someone’s property, money and possessions ... (their ‘estate’) when they die is called ‘applying for probate’ ... If the person left a will, you’ll get a ... ...
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