The deputy prime minister has resigned after it emerged she did not pay enough stamp duty on her flat in Hove.

Angela Rayner said she had referred herself to the independent adviser on ministerial standards over the issue.

It emerged Rayner did not pay stamp duty on the property in Hove after transferring a stake in her family home in Greater Manchester into a trust for her son, who is disabled and lives at the house.

She then purchased the flat in Hove and believed as it was not a second home, she would pay the standard rate for stamp duty – reportedly saving £40,000.

Rayner said she received inaccurate tax advice over the issue, a claim refuted by lawyers who denied giving her legal advice.

An independent ethics probe into Rayner’s tax affairs investigated whether she broke minister

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