Rayner Challenges Stamp Duty Claims with New Advice

Angela Rayner, the former deputy prime minister, is challenging claims that she underpaid stamp duty on her £800,000 flat in Hove, East Sussex, following new legal advice that supports her original tax position. The development comes as the Labour MP positions herself for a potential return to frontline politics amid speculation about a leadership contest within the party.

Rayner resigned from her roles as deputy prime minister, housing secretary, and Labour deputy leader in September last year after independent legal advice concluded she had incorrectly paid £30,000 in stamp duty on the property, rather than the £70,000 rate applicable to second homes. She had declared the Hove flat as her primary residence shortly after transferring her stake in a family home in Greater Manchester to a trust for her son, a move that allowed the lower payment. In her resignation letter, Rayner acknowledged the possibility of an error and referred the matter to HM Revenue and Customs for review.

Sources close to Rayner indicate she has since obtained additional expert opinions arguing that the standard rate was appropriate, given the complexities of the trust arrangement. This new advice has...