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How Angela Rayner managed to underpay stamp duty – family trusts and tax avoidance explained

By Ben Mayfield, Lecturer in Law, Lancaster University

The debate over former deputy prime minister Angela Rayner’s tax arrangements demonstrated that there are few topics more complex than the law of trusts. It was politically awkward, to say the least, when a deputy PM and housing secretary had to admit getting it wrong, and underpaying £40,000 in stamp duty.

Rayner has resigned after being found to have breached the ministerial code…

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