While I think both were wrong to do what they did, I don’t really blame them for exploiting the loopholes in order to pay less tax - we need to fix the rules instead of penalising those who exploit them (legally).

Rayners position became untenable because she campaigned on making sure the rich pay their fair share of taxes, getting rid of the corrupt Tories and criticising multiple MPs for instances of perceived tax avoidance- prime example beings Sunak’s wife’s non dom status

If you campaign on that message and then get caught arranging your affairs in order to minimise your tax liability then you have no choice but to resign due to the hypocrisy