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The new land taxes and mineral rights duty. The Land Union's handbook on provisional valuations; being general advice to owners of land and house property in dealing with valuations under the Finance (1909-10) Act, 1910, as amended by the Revenue Act, 1911 online

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Online LibraryEngland) Land Union (LondonThe new land taxes and mineral rights duty. The Land Union's handbook on provisional valuations; being general advice to owners of land and house property in dealing with valuations under the Finance (1909-10) Act, 1910, as amended by the Revenue Act, 1911 → online text (page 14 of 19)
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if dissatisfied with the decision of a referee, have under Sub-section (4) doners of
of Section thirty-three of the principal Act a right of appeal to Inland
the High Court against the decision as persons aggrieved within ^appeal
the meaning of that provision. 18 against

decision of



referee.



Part IV. — Stamps.



15. Where the consideration, or any part of the consideration, for in certain
any lease or tack consists of any money, stock, or security (other cases oi
than rent) the amount or value of which does not exceed five hundred increased

stamp duty

17 Note should be taken of this limit of time in the case of valuations which consider-
have already been finally determined, three months only from March 31st, ation
1911. being available during which advantage can be taken of the section in consists of a
such cases. capital sum.

18 Section 33, Sub-section (4) of the Finance Act reads as follows : — "Any
person aggrieved by the decision of the referee may appeal against the decision
to the High Court within the time and in the manner and on the conditions
directed by Rules of Court (including conditions enabling the Court
to require the payment of or the giving of security for any duty claimed) ;
and sub-sections two, three, and four of section ten of the Finance Act,
1894, shall apply with reference to any such appeal : Provided that where
the total site value as alleged by the Commissioners of the property in respect
of which the dispute arises does not exceed five hundred pounds, the appeal
under this section may be to the county court for the county or place in which
the appellant resides or the property is situate, and this section shall for the
purpose of the appeal apply as if such county court were the High Court, and
in every such case any party shall have a right of appeal to the Court of Appeal."

It is difficult to understand the necessity for this modification of the principal
Act. The referees are appointed by the Reference Committee formed under
Section 33, Sub-section (5) of the principal Act. They are responsible persons
having experience in the valuation of land (Sec. 33, Sub-sec. (6)), and are pre-
sumably persons in whom the Government has absolute confidence. This
power is given them by the Statute, and by the Rules of the Reference Com
mittees. Rule 9a of The Land Values (Reference) Rules 1910, dated December
5, 1910, gives the referee power, in the event of any question of law being raised
by any party to an appeal to state his award in the form of a special case for the
opinion of the Court. This rule gives the Commissioners sufficient power to
appeal from the referee to the Court on any question of law, and it is unreason-
able that thpy should have the power to place further trouble and difficulty
upon the taxpayer by taking pure questions of fact beyond the referees who
are appointed on account of their special technical knowledge. The section
adds to the long vista of expense and delay to which the owner may be
subjected by a tyrannical bureaucracy.

1



130 LAND UNION HANDBOOK

pounds, and the instrument contains a statement certifying that the
transaction thereby effected does not form part of a larger trans-
action or of a series of transactions in respect of which the amount
or value or the aggregate amount or value of the consideration
other than rent exceeds five hundred pounds, Section 75 of the
principal Act 19 shall not apply to the duty chargeable in respect of
the consideration, or part thereof, which so consists of any money,
stock, or security other than rent, but duty shall be charged in
respect thereof as if that Act had not passed:

Provided that this section shall not apply in any case where part
of the consideration for any lease or tack consists of rent, and that
rent exceeds the sum of twenty pounds a year.



Part VII. — Miscellaneous.

Repeal, 20. — (1) The enactments specified in the schedule to this Act

tkmand" are nereD y repealed to the extent mentioned in the third column
short title, of that schedule.

(2) Part I. of this Act shall be construed together with Part I-
of the principal Act.

(3) This Act may be cited as the Revenue Act, 1911.

19 Section 75 of the Finance Act reads as follows : — " The stamp duties charge-
able under the heading ' Lease or Tack ' in the first schedule to the principal
Act, shall be double the duties which would have been chargeable immediately
before the passing of this Act under that heading, but this section shall not apply-
in the case of leases or tacks on which a fixed duty of a penny is chargeable
under that heading."



SCHEDULE.



Enactments Repealed.



Session and Chapter.


Short Title.


Extent of Repeal.


lOEdw. 7. c. 8


Finance (1909-10) Act,
1910.


Section 14, sub-section 3,



LAND UNION HANDBOOK 131

THE LAND VALUES (REFERENCE) RULES, 1910.



STATUTORY RULES AND ORDERS, 1910.

LAND VALUES DUTIES.

Generally.

The Land Values (Reference) Rules, 1910. dated December 5, 1910,
made by the Reference Committee for England under Section 33
of the Finance (1909-10) Act, 1910 (10 Edw. 7, c. 8).
In pursuance of Section thirty-three of the Finance (1909-10) Act.

1910, the Reference Committee for England constituted under that

section hereby make the following Rules : —

Short title.

1. These rules may be cited as the Land Values (Referee) Rules,
1910.

Interpretation.

2. — (1) In these rules, unless the context otherwise requires, —
" The Act " means the Finance (1909-10) Act, 1910.
" The Commissioners " means the Commissioners of Inland
Revenue.
(2) The Interpretation Act, 1889, applies for the purpose of the
interpretation of these rules as it applies for the purpose of the inter-
pretation of an Act of Parliament.

Notice of Appeal.

3. — (1) An appeal to a referee under the Act may be made by
sending to the Reference Committee and to the Commissioners,
within the time prescribed by these rules, a written notice of appeal
showing the matter to which the appeal relates and giving particulars
of the grounds of the appeal.

(2) The notice of appeal shall be in the form set out in the Schedule
to these rules, or in a form to the like effect.

(3) The Commissioners shall cause printed forms of notice of
appeal to be furnished gratis to any person who desires to appeal
and applies for a form either to them or to a district valuer, or to any
other person authorised by the Commissioners to furnish the forms.

(4) Notice of withdrawal of appeal may be in the form set out
in the Schedule hereto.

Time for notice of appeal.

4. The following provisions shall have effect as respects the
time of giving notice of appeal : —

(1) In the case of an appeal against total value or site value on
a provisional valuation —

(a) A notice of appeal shall not be treated as an effective
notice of appeal if given sooner than thirty days after notice
of objection to the provisonal valuation has been given
by the appellant;



132 LAND UNION HANDBOOK

(6) After the expiration of that time notice of appeal
may be given at any time unless notice is given by the Com-
missioners to the objector that they do not propose to
amend their provisional valuation, or do not propose to
make any further amendment in their provisional valuation
to meet his objection, and in that case notice of appeal
must be given within thirty days after notice is so given by
the Commissioners.
(2) In the case of an appeal against any assessment of duty,
or against any refusal of the Commissioners to make any
allowance or to make the allowance claimed, or against any
, apportionment, or against the determination of any other
matter by the Commissioners, notice of appeal must be
given within thirty days after the Commissioners have
given notice to the appellant of their assessment, refusal,
apportionment, or determination, as the case may be.

Extension of time for giving notice by appellant.

5.— (1) The Reference Committee may, on the application of
any person desiring to appeal, extend the time for appeal prescribed
by the foregoing rule, as they, in their absolute discretion, think
fit, and may so extend the time although the application is not
made until after the expiration of the time prescribed.

(2) Any application for an extension of the time for appeal must
be made in writing to the Reference Committee, and must state the
grounds of the application, and a copy of the application must be
sent to the Commissioners by the applicant.

(3) The Reference Committee shall give the Commissioners
reasonable opportunity for laying before them in writing any objec-
tions which the Commissioners may have to any such application
for an extension of time, and shall consider any such objections.

Selection of referee.

6. The referee to whom an appeal is to be referred shall be selected
by the Reference Committee, ana the Reference Committee shall,
as soon as they have selected the referee, inform the Commissioners
and the appellant of the name and the address of the referee selected.

Consideration of appeal by referee.

7. — (1) The referee selected shall, as soon as may be, proceed
with the determination of the appeal, and arrange with the Com-
missioners and the appellant the time and place for consultation
with the Commissioners and the appellant with respect thereto.

(2) The Reference Committee shall furnish the referee with a copy
of the notice of appeal, and the Commissioners and the appellant
shall furnish to the referee on his request any document or other
information which it is in their or his power to furnish, and
which the referee may require for the purpose of the determination
of the appeal.

(3) Subject to the provisions of the Act and of these rules the
proceedings on the consideration of an appeal shall be such as the
referee, subject to any special directions of the Reference Committee,
may in his discretion direct.

(4) In this rule any reference to the Commissioners or to the
appellant includes a reference to any person nominated by the Com-
missioners or the appellant respectively under Sub-section (3) of
Section 33 of the Act.



LAND UNION HANDBOOK 133

Appellant limited to grounds of appeal.

8. The appellant shall not, on the consideration of his appeal,
be allowed to rely upon any grounds of appeal not specifically set
out in his notice of appeal, but the referee may, if he thinks it
just under the circumstances, allow the notice of appeal to be amended
at any time.

Decision of referee.

9. The decision of the referee shall be in the form contained in
the Schedule to these rules, or in a form to the like effect, and the
referee shall cause copies of his decision to be furnished to the Refer-
ence Committee, the Commissioners, and the appellant.

9a. In the event of any question of law being raised by any party
to an appeal the referee may, if he thinks fit, state his award in the
form of a special case for the opinion of the Court.

Power to select another referee.

10. The Reference Committee may, in the case of the death or
incapacity of the referee originally selected, or if it is shown to the
Committee that it is expedient so to do, in any other case, at any
time before the decision of an appeal by a referee, revoke the reference
of the appeal to the selected referee, and select another referee for
the purpose of determining the appeal.

Appearance of third parties.

11. — (1) On the consideration of any appeal, the referee shall
on the application of any person who appears to the referee to be
interested in the land in respect of which the appeal is made, or to be
otherwise interested in the matter of the appeal, give him an oppor-
tunity of putting his case before the referee in writing, and if necessary,
of taking part in any consultation with reference to the appeal.

(2) The Commissioners, when they receive notice of any appeal
against total or site value on a provisional valuation, shall give notice
of the appeal to any person from whom a return has been required
for the purpose of the valuation, and to any person who has applied
to the Commissioners for a copy of the provisional valuation of the
land under Sub-section (5) of Section twenty-seven of the Act.

Alteration of valuations, etc., by Commissioners.

12. The Commissioners shall as soon as may be on receiving
notice of the decision of the referee on any appeal make such
alterations in the particulars of any valuations, apportionments,
reapportionments, assessments, or other documents as may be
necessary to carry out the decision of the referee.

Provision as to sending of notices.

13. Any notice or other document required or authorised to be
sent to any person for the purpose of these rules shall be deemed
to be duly sent if sent by post addressed to that person at his ordinary
address, and the address of the Reference Committee shall for this
purpose be — J. Johnston, Esq., Secretary to the Reference Com-
mittee, Room 174, Royal Courts of Justice, Strand, W.C.

Informalities not necessarily to invalidate proceedings.

14. Any failure on the part of any authority or any person to
comply with the provisions of these rules shall not render the pro-
ceedings on a reference to a referee, or anything done in pursuance
thereof, invalid, unless the referee so direct.



134 LAND UNION HANDBOOK

Schedule.
I. — Forms of Notice of Appeal,

A.

FINANCE (1909-10) ACT, 1910, s. 33.

Notice of Appeal to Referee against Total or Site Value
on a Provisional Valuation.

To the Reference Committee.

[Or, To the Commissioners of Inland Revenue.]

I hereby give notice that I intend to appeal against* the total

value and site value fixed on the annexed provisional valuation,

on the ground that* the items numbered in the annexed

provisional valuation are excessive and that the items numbered

in the annexed provisional valuation are insufficient.

f Signed

Address

Dated

* If the appeal is against the total value only or site value only, or if the ground
of appeal is that certain items are excessive only or are insufficient only, the
unnecessary words will be deleted.

f If an agent, the name and address of the principal on whose behalf he acts
must be stated.



N.B. — A copy of the provisional valuation with the various items numbered
is annexed to the above notice of appeal. See page 143.

B.

FINANCE (1909-10) ACT, 1910.

Notice of Appeal to Referee in respect of any Matter other
than Total or Site Value on a Provisional Valuation,

County Parish No. of Hereditament.

To the Reference Committee.

[Or, To the Commissioners of Inland Revenue.]

I hereby give notice of my intention to appeal against*

The particulars of my grounds of appeal are as follows —



-(•Signed .
Address.



Dated



* Here insert the matter appealed against, e.g., " The assessment of
duty under Part I. of the Finance Act," "The refusal of the Commissioners to
make an allowance in respect of," etc., etc., or " The determination by the
Commissioners in respect of the following matter, namely " —

f If an agent, the name and address of the principal on whose behalf he acts
must be stated.



LAND UNION HANDBOOK 136

C.

FINANCE (1909-10) ACT, 1910.

Notice of withdrawal of Appeal to Referee in respect
of any matter.

County Division Number

To the Reference Committee.

[Or, To the Commissioners of Inland Revenue.]

I hereby withdraw my notice of appeal, dated the
19 , against*



Dated



fSigned .
Address .



* Here insert the matter appealed against, e.g., " The assessment of
duty under Part I. of the Finance Act," " The refusal of the Commissioners
to make an allowance in respect of," etc., etc., or " The determination by the
Commissioners in respect of the following matter, namely " —

| If an agent, the name and address of the principal on whose behalf he acts
must be stated.



II. — Forii of Decision of Referee.

FINANCE (1909-10) ACT, 1910.

Decision of Referee on Appeal.

The decision on the appeal in respect of which the annexed
notice of appeal has been given is as follows* : —



Signed

Referee.
Dated

* If the notice of appeal is in Form A., the decision should be stated by refer-
ence to the items complained of in the particulars of the grounds of appeal.
Any variations in those items with the consequential alterations of the totals,
should be stated.

If the notice of appeal is in Form B., the decision should follow as far as pos-
sible the form of the notice of appeal.

Pursuant to the powers contained in Section 33 of the Finance
(1909-10) Act, 1910, we have made the above amended rules and
forms in substitution for the rules and forms dated 25 July, 1910.

Alverstone, C.J.
Herbert H. Cozens-Hardy, M.R.
Leslie R. Vigers.
5 December, 1910.

Approved by the Treasury.

Wedgwood Benn.
Percy H. Illingworth.



136 LAND UNION HANDBOOK



REGULATIONS AS TO INCREMENT VALUE DUTY.

Rules made by the Commissioners of Inland Revenue under
Section 3, Sub-sections (2) and (3) of the Finance (1909-10)
Act, 1910.

Presented Pursuant to Section 93 (1) of the Act.

INCREMENT VALUE DUTY.

1. — For the purposes of these Rules —

(1) The expression "proper proportion" means the ratio of

the present value of an annuity for the term of the interest
under review to the present value of the same annuity in
perpetuity.

(2) The expression " term of the interest " means —

(a) where the interest is an interest in possession, a term
equal to the residue of the interest for the time being
outstanding ;

(6) where the interest is a reversion expectant on the
determination of a lease, a term equal to the term of the
reversion deferred for the period of the outstanding term
of the lease.

(3) Where the term of an interest is a term dependent on

life, the term shall be taken to be a term equal to the mean
expectation of life of the person on whose life the interest
is dependent or, where the interest is dependent on more
than one life, of the youngest of the persons on whose
life it is dependent.

For the purpose of ascertaining the mean expectation
of life, the mortality tables, based on the Northampton
experience, shall be adopted :

(4) The calculations for the purpose of ascertaining the proper

proportion shall be based on the 4 per cent, tables for the
purchase of leases, estates, or annuities :

(5) The expressions " duty to be collected " and " duty paid "

mean the duty which, for the purposes of future calcula-
tions, is to be deemed to have been paid :

(6) A lease for a term of which 99 or more years remain unexpired

shall be treated as a fee simple, and a reversion expectant
on the determination of such a lease shall not be treated
as an interest in land:

(7) Where the land is a copyhold of inheritance, or a copyhold

held for a life or lives or for years where the tenant has a
right of renewal, or a customary freehold, references in these
rules to the fee simple of the land shall be treated as
references to the whole copyhold or customary interest or
estate, and in the case of copyhold land held for a life or
lives or for years, where the tenant has not a right of
renewal, these rules shall have effect as if the land were
freehold land and the copyhold interest were a leasehold
interest.

2. — (1) The amount of increment value duty unsatisfied on the
occasion of the transfer on sale or passing on death of the fee simple
of any land, or on the occasion of the grant of any feu of any land,



LAND UNION HANDBOOK 137

or the creation of any ground annual thereon, or on any periodical
occasion in the case of the fee simple of any land held by a body
corporate or unincorporate, shall be one-fifth of the increment
value of the land after deducting from that one-fifth the amount of
increment value duty which may have been paid on any previous
occasion.

(2) The amount of increment value duty to be collected on any
such occasion shall be the whole of the amount of the duty which
is unsatisfied.

3. — (1) The amount of increment value duty unsatisfied on the
occasion of the grant of a lease or transfer on sale or passing on death
of any interest in land, or on any periodical occasion in the case
of an interest in land held by a body corporate or unincorporate,
shall be one-fifth of the increment value of the land after deducting
from that one-fifth one-fifth of the increment value on the last
occasion (if any) on which duty was paid in respect of the interest
under review.

(2) The duty to be collected on any such occasion shall be the
proper proportion at the date of the occasion of the duty unsatisfied :

Provided that —

(a) where duty has been paid on the creation of an inferior

interest created out of the interest under review, and duty
has not subsequently been paid in respect of that interest,
and the proper proportion on the occasion under review
exceeds the proper proportion immediately after the
creation of the inferior interest, the duty to be collected
shall be reduced by a proportion — equal to such excess —
of the increment value duty determined to have been
unsatisfied on the creation of the inferior interest ;

(b) where the amount of duty to be collected on any occasion

in accordance with this rule is such that if paid the total
amount of duty paid in respect of any interest (including
all interests created thereout whether still subsisting or
not ) would exceed the duty which would have been payable
on the creation of the interest had the site value of the land
on that occasion been the highest site value revealed on any
occasion since the creation of the interest, the amount to be
collected shall be reduced by the amount of such excess,
and for the purpose of this proviso any interest or interests
which existed on the thirtieth day of April nineteen hundred
and nine shall be deemed to have been created, or to have
been successively created, immediately after that date.

(c) where the amount of duty to be collected in accordance

with this rule on any occasion, when the interest under
review is a freehold reversion is such that, if paid, the
total amount of duty paid in respect of all interests, whether
^till subsisting or not, would exceed the duty which would
have been payable had the fee simple of the land been
transferred on sale at the time when the site value of the land
was the highest site value revealed on any occasion since
the thirtieth day of April nineteen hundred and nine,
the amount to be collected shall be reduced by the amount
of such excess.

(3) Any duty paid on the creation of an interest shall, for the
purpose of this rule, be deemed to have been paid in respect of the
interest so created, and not in respect of the interest out of which
it was created.



138



LAND UNION HANDBOOK



Form 7.— Land.

UNOFFICIAL.

DUTIES ON LAND VALUES.

Finance (1909-10) Act, 19 10.



REFERENCE: to be quoted
in all communications.



CLAIM FOR SITE VALUE DEDUCTIONS.



Particulars to be furnished by an Owner of Land, or person receiving

Rent in respect of Land, who desires to claim deductions in

arriving at the Assessable Site Value of the Land.

IMPORTANT. — As the Land is to be valued as on y^th April) 1909, the particulars
should be furnished, as Jar as possible, with leference to the circumstances existing

on that date.



Attention is directed to the sections of the Finance (1909-10)
Act, 1910.



When completed, the claim should be delivered or sent in the accompanying
franked envelope to the District Valuer



I. Name, description, and precise
situation of the Land






Acres.


Roods.


Perches.


Yards.


2. Extent of the Land, if known ..







3. If the particulars given under
heads (1) and (2) are not sufficient to
identify the Land,

(a) Annex a plan of the Land, or,

(b) Quote the number or numbers
of the Land on the 25 inch
Ordnance Survey Map, or,

( c) If it is desired to indentify the
Land on an official plan, the
desire should be indicated
here ...



4. Particulars and amounts of any
deductions not specified below which are
claimed for the purpose of arriving at the
Assessable Site Value.

[Note. — Particulars of deductions
claimed under section 25, sub-sections 2
and 4 (a) of the Finance (1909-10) Act,
1910, may be conveniently inserted here.]



Particulars.



Amounls.



LAND UNION HANDBOOK



139



Portion of the Total Value directly attributable to —
(a) Works executed : —



Date when
Executed



By whom executed

and nature of his

interest in the

Land



Particulars of
Works



Amount Expended
on Works



1 2 3 4 5 6 7 8 9 10 11 12 14 16 17 18 19

Online LibraryEngland) Land Union (LondonThe new land taxes and mineral rights duty. The Land Union's handbook on provisional valuations; being general advice to owners of land and house property in dealing with valuations under the Finance (1909-10) Act, 1910, as amended by the Revenue Act, 1911 → online text (page 14 of 19)