The Court of Appeal has ruled that a series of emails between shipping professionals were a “document” and that their email sign-offs were signatures so that the contract of guarantee created by the emails was enforceable says Geoffrey Sturgess an IT lawyer with Southampton firm Warner Goodman Commercial.

Stamp Duty Land Tax increase - does it affect you?

• Posted2012-05-01 00:00
• AuthorClaire Battye

Since the Chancellor announced his Budget back in March, much has been written about the recent introduction of a 7% Stamp Duty Land Tax (SDLT) rate on the purchase of high value residential properties over £2 million (15% if purchased through an offshore company).