ABSTRACT
The consolidation of compulsory purchase and compensation procedures began with the Lands Clauses Act 1845 which sets a code designed to regulate the procedure, compensation and other disputed matters likely to arise between owners and acquiring authorities. There are two alternative ways that the acquiring authority can implement the compulsory purchase process; by service of notice to treat or by general vesting declaration (GVD). In Courage Ltd v Kingswood District Council it was decided that the council had taken possession where it had entered the land and carried out certain site works which increased the value although a key to the entrance gate was not handed over by the claimants until seven months later. Hertfordshire County Council v Ozanne concerned the compulsory acquisition of land for a highway improvement. If land is disposed under a compulsory purchase procedure, or in the face of a threat thereof, the total compensation can be apportioned for tax purposes between its constituent parts.
