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Angela Rayner’s explanation for her failure to pay the correct stamp duty on her home in Hove rests on a claim that she was wrongly advised about her tax exposure when buying the property earlier this year.
Following media reports that she had avoided tax of up to £40,000 she took fresh advice and now acknowledges she should have paid the second-home stamp duty surcharge, taking the tax owed on the £800,000 property from £30,000 to £70,000.
She says the confusion lies in the complexity of her domestic affairs, arising from arrangements made to care for her son, who has “lifelong disabilities” and special educational needs.
Politics latest: Angela Rayner facing calls to quit
In 2020 an award was made to Ms Rayner‘s son following what she called “a deeply personal and distressing incident” as a premature baby, and a trust was established to manage the award and his interests.
She is not explicit in her statement but it is presumed the “award” was financial, potentially made in compensation.
Ms Rayner says she and her then husband Mark Rayner committed to transfer their interest in the family home in Ashton-under-Lyne to the trust, of which their son is the sole beneficiary.
In 2023, the couple divorced but agreed that their children would remain in the family home while they routinely moved in and out to care for them, an arrangement known as nesting. At that time, Ms Rayner said some of their interest in the family home passed to her son’s trust
In January 2025, the deputy prime minister says she sold her remaining interest in the home to her son’s trust and used it as a deposit on a flat in…
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