The Statute of Uses (27 Hen. 8. c. 10 — enacted in 1536) was an Act of the Parliament of England that restricted the application of uses in English property law. The Statute ended the practice of creating uses in real property by changing the purely equitable title of beneficiaries of a use into absolute ownership with the right of seisin (possession).
The Statute was conceived by Henry VIII of England as a way to rectify his financial problems by simplifying the law of uses, which moved land outside the royal tax revenue (i.e., through royal fees called feudal incidents), traditionally imposed through seisin. At the time, land could not be passed by a will, and when it devolved to the heir upon death was subject to taxes. Hence, the practice evolved of landowners creating a use of the land to enable it to pass to someone other than their legal heir upon their death, or simply to try and reduce the incidence of taxation. (Full article...)