spen666
Senior Member
I've no idea if it was deliberate or advertent. Do you? Even HMRC make mistakes over tax, as you will be aware of, not least as you got a seven-figure judgement against them.
FWIW, in France there is a constitutional right to correct honest tax mistakes without penalty.
Bottom line is, as I say, if she's broken the law, she should go. If she hasn't, I'd expect her to fight her corner, in the same way Jeremy Hunt did over his property portfolio, which wasn't illegal either, IIRC.
The problem for Rayner is the Clear statement on their website from HMRC that you do not get the lower rate if you have another property , even if it is held in trust for a child under 18