Overview
- Rayner referred herself to the Independent Adviser on Ministerial Standards and pledged full cooperation.
- She has notified HMRC and says she will pay any additional stamp duty found to be due.
- A court undertaking that had limited disclosure about a 2020 trust for her disabled son was lifted, allowing her to detail the set‑up.
- She says initial legal advice led her to pay the standard rate on the May purchase, but specialist counsel later advised the higher rate applies under deeming provisions.
- Tax experts estimate the extra liability could be about £40,000, while Conservative figures call for a probe and allies caution about political repercussions.