I do feel a little sorry for AR because, according to the Ethics Adviser’s letter, her advisers told her the higher rate tax didn't apply, but caveats this by saying they weren't tax advisers, and they recommended she obtain specific tax advice. She didn't.
While i can imagine a lot of people would be willing to just chance it and hope they’d be ok, that was a grave error of judgment for the Deputy PM (and Housing Minister) to make.
What makes it worse is that last year there was a furore over her tax affairs regarding the 2015 sale of her council house (when again she failed to take formal tax advice on a tax free gain of £48k). You’d have thought she’d have learnt from that and done everything possible to ensure her flat purchase was above board.
https://www.bbc.com/news/uk-politics-68885428.amp
At best both cases call into question her thoroughness & attention to detail.
But I do think her legal advisers were irresponsible in expressing a view and then caveating it away - they should just have advised her to take specialist advice.