Sean Randall is a partner at Blick Rothenberg Ltd, editor and author of Sergeant and Sims on Stamp Taxes (LexisNexis), author of The Stamp Duty Land Tax Handbook: A Guide for Residential Conveyancers (The Law Society), a fellow of the Chartered Institute of Taxation, and the chair of the Stamp Taxes Practitioners Group. Email: sean.randall@blickrothenberg.com; tel: 020 7544 8719.