Stamp duty land tax (SDLT) - the new penalties for inaccurate returns

SDLT may only be approaching its seventh anniversary, but it has already been subjected to various changes, both through SDLT-targeted measures, and also as part of a wider programme of consolidation and harmonisation across a range of taxes.

A Budget for real estate?

On Wednesday 22 April Chancellor Alistair Darling made his second, and one of the most eagerly awaited, Budget statements. A top rate of income tax at 50% ... A diminution in the value of personal allowances ...

Terms of the appointment hold the key

The circumstances in which experts' decisions can be set aside have been reviewed again and, in Owen Pell Limited v Bindi (London) Limited [2008], the court has rejected most of them.