The three unanswered questions Angela Rayner faces over her tax affairs as ... trends now
Angela Rayner was still facing questions last night about her property dealings and whether any required tax was paid.
As the police began probing possible electoral fraud by Labour's deputy leader, the separate issue surrounding the sale of her property continues to dog her.
The mother of three has insisted that for many years her 'principal property' was the house in Vicarage Road, Stockport, where she claims to have lived separately from her husband and children for the first five years of her marriage.
But under complicated tax rules, married couples and civil couples can only count one property as their main home at any one time.
The rules state married couples who own more than one home are free to choose which is their 'principal residence' – for capital gains tax purposes – by sending a nomination to HMRC within two years of the situation arising.
Angela Rayner was still facing questions last night about her property dealings and whether any required tax was paid
A general view of the home in Lowndes Lane, Stockport, Greater Manchester (Ms Rayner's ex-partner's property)
The mother of three has insisted that for many years her 'principal property' was the house in Vicarage Road, Stockport (pictured)
The sale of any second property they had during that time may then be subject to capital gains tax.
The Independent's chief political commentator John Rentoul, a Blairite, said Ms Rayner 'should explain in more detail why she was not liable for tax on the sale of her house'.
He wrote: 'It may be, for example, that, having nominated her house as her primary residence, as she was entitled to do, her former husband was liable for tax on the sale of his house.'
Ms Rayner, since The Mail on Sunday first questioned her living arrangements, has admitted not knowing HMRC's complex rules, leaving open the possibility the couple failed to nominate a primary residence.
HMRC says in such circumstances, for tax reasons, the principal residence is determined as a 'matter of fact' – the one were they actually living in.
That raised the question of whether, if CGT was not, as Ms Rayner asserts, due on Vicarage Road, was it that her now ex-husband, Mark, may have been liable for tax when he later sold his Lowndes Lane property, a mile away.
But Ms Rayner has refused to publish tax advice she claims exonerates her – and has not shown it to party leader Sir Keir Starmer.
It is not known whether Mr Rayner was liable for or indeed paid capital gains tax on the 2016 sale, a year after Ms Rayner sold her former council house, by which point she had become an MP.
There is no suggestion he has done anything wrong. Mr Rayner could not be contacted for comment
Angela Rayner last night promised to resign if a police probe into her past living arrangements finds she broke the law.
Labour's deputy leader found herself under pressure yesterday when Greater Manchester Police launched an investigation into claims she may have broken electoral law.
Angela Rayner last night promised to resign if a police probe into her past living arrangements finds she broke the law
Ms Rayner, since The Mail on Sunday first questioned her living arrangements, has admitted not knowing HMRC's complex rules, leaving open the possibility the couple failed to nominate a primary residence
The former union shop steward was accused of 'double standards' for failing to relinquish her shadow cabinet duties despite having called for Conservatives to resign before due process took place.
