Tax expert Andrew Marr claims HMRC’s decision to clear Angela Rayner without penalty over stamp duty has left many professionals baffled
A senior tax lawyer has slammed Angela Rayner’s claim to have been “exonerated” by HMRC, claiming that the former deputy PM should never have been waved through so easily. Andrew Marr, managing partner at leading tax specialists Forbes Dawson, claimed the decision to clear her “of deliberately failing to pay stamp duty land tax” simply doesn’t stack up.
According to the expert, ordinary taxpayers who fall into similar technical rows are rarely shown anything like the same leniency. He told the Express: “Rayner should not have been cleared of deliberately failing to pay stamp duty land tax.”
The tax expert continued: “She should have been pursued further by HMRC as it’s notoriously tough on others who find themselves in similar situations.”
He said HMRC adopts a stern approach to penalties as well, especially regarding stamp duty. Taxpayers might be excused, but must initially “demonstrate they responsibly took tax advice or reasonably formed conclusions based on legislation or official guidance”, according to Marr, reports the Express.
“If it’s true that Rayner was asked to seek tax advice on two occasions but failed to do so, it is very difficult to see how HMRC has concluded that she was not careless,” Mr Marr said. HMRC’s unexpected clemency doesn’t align with his own harsh professional encounters, he claimed.
He said: “If somebody has been advised to seek tax advice around a particular technical point, fails to do so and then underpays tax because of this failure, would HMRC consider this to be careless? From our experience, the answer is very much yes.”
Yesterday (May 14), Rayner announced that HMRC had cleared her of any misconduct, posting on social media: “I have been exonerated by HMRC of the accusation that I deliberately sought to avoid tax.” She said that she had operated in good faith and remained eager to settle every penny of tax due.
HMRC’s verdict allows Rayner to “get on with my job”. This follows a dispute relating to a property purchase in 2025, when Rayner paid the standard rate of Stamp Duty Land Tax.
Because of complex legal arrangements involving a trust connected to her son, it was later determined she should have paid the higher “second home” rate instead. The result was an underpayment of around £40,000, which she subsequently repaid along with interest.
Tax legal expert Mr Marr is currently battling a case where HMRC maintains the taxpayer was negligent simply because their adviser was negligent. He said: “Many disgruntled taxpayers who have been hit with penalties will be feeling very angry.”
He has called on HMRC to clarify its stance on penalties, but he’s not holding his breath. Mr Marr said: “HMRC will face a lot of questions about whether it’s acting on a fair basis here, but is likely to say that it doesn’t comment on individual cases.”
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