The basic case for LVT

The moral, ethical argument: whether there was a formal Creation or not, whether there was a Divine Creator or not, it is indisputable that the Earth was not made by Man. From this it follows that

1. all men have equal rights in the bounty of Nature; and
2. no man can with moral legitimacy lay claim to private ownership of any part of that which Nature has freely provided. These principles are universal. Our immediate concern, however, must be to ensure their application where we have the political authority, namely within the United Kingdom.

We use the term land to mean the material universe apart from man and his products. The exertion of labour by man is what confers legitimacy on the claim to ownership: a man may not own what neither he nor any other man created.