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 ...

Now you're asking for it...

Credit insurance shortage will bring down SMEs" ran a headline in last month's Building (12 December). The report went on to highlight the reluctance of many banks and insurers to provide performance bonds for smaller contractors.

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.

Staying the course - building long term relationships for regeneration

Stephen Sellers, head of regeneration at Wragge & Co looks at relationship building and its place in regeneration.

Occupational rights – protecting the lender

The Land Registration Act 2002 (LRA 2002) reduced both the number and scope of overriding interests. Robin Pearson, real estate finance associate, and Sarah Allen, professional support lawyer comment.