Laurie Magnus found Rayner had breached the ministerial code “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.”