And as I pointed out, the Ministerial code refers very specifically to a serious breach which:
a) Laurie Magnus did not find and
b) that she was in breach at all is disputed by her legal counsel.
What Magnus said, after deliberating for less than 48 hours, after Rayner referred herself, was:
I believe Ms Rayner has acted with integrity and with a dedicated and exemplary commitment to public service. I consider, however, that her unfortunate failure to settle her SDLT liability at the correct level, coupled with the fact that this was established only following intensive public scrutiny, leads me to advise you that, in relation to this matter, she cannot be considered to have met the “highest possible standards of proper conduct” as envisaged by the Code. Accordingly, it is with deep regret that I must advise you that in these circumstances, I consider the Code to have been breached.
Magnus is not a tax specialist.
I am very familiar with the tax laws surrounding trusts, how complicated those are and how it would be entirely feasible for her have been advised wrongly.
Most importantly HMRC did not find Rayner to have been careless.
Why is Dorries kicking off about this as the law about Ministers over the age of 65 not receiving severance pay dates from 1991?
BM. The rules are if the Minister serves less than six months, returns to a paid role within three months, or commits a serious breach of conduct then the severance pay must be returned. None of those apply.
She does not have to repay the money whatever a bunch of hack journalists say.