Only nobody has provided a shred of evidence.
1) Tax expert from chartered institute of taxation concurs
Tax adviser Mr McCann said: "I don't think there's any credible case to be made that she's deliberately evaded tax. I don't see that as likely.
"Worst case scenario is that she didn't realise it. She wasn't Angela Rayner, deputy leader of the Labour Party, she was a care worker. These rules are very complicated."
He points out that mistakes can be remedied with HMRC within four years so it's now out of time - although she could choose to pay money back if found to owe anything
2) nobody has provided proof of earlier black mp.
He is not saying what you think he is saying. He is saying SHE had 4 years to remedy the failure. He is not saying HMRC are out of time. HMRC have 20 years to come after anyone who fails to notify and pay capital gains tax. It's in your link and you again confuse the information in the first section which refers to deliberate failures. It goes on to state that a failure to notify on a CGT issue after 2009, is subject to a 20 year limit.
Its a list not a flow chart.
it is also incorrect to say she was Angela Rayner "the care worker" when she was due to pay the tax. She was in fact The Rt. hon Angela Rayner MP.
from
https://en.wikipedia.org/wiki/List_...eral MP for,and Stoke Newington, 1987–present
Black Britons
First black MPs:
James Townsend, Whig MP for Calne, 1782-87
John Stewart, Tory MP for Lymington, 1832-47
Henry Redhead Yorke, Whig MP for City of York, 1841-48
Peter McLagan, Liberal MP for Linlithgowshire, 1865-93
Bernie Grant, Labour MP for Tottenham, 1987–2000
Paul Boateng, Labour MP for Brent South, 1987–2005
Diane Abbott, Labour MP for Hackney North and Stoke Newington, 1987–present
First black woman MP
Diane Abbott, Labour MP for Hackney North and Stoke Newington, 1987–present
Give up - you look like a fool