euros are dismissed by the government. but the man in charge of negotiating britain's exit on behalf of the european union warned accounts must be settled and it won't be without pain. there is no punishment, there is no brexit bill, the financial settlement is only about settling the accords. they've offered 50bn, 60bn,100bn, we've not been given an official number ...whilst we'll meet our international obligations, we'll meet the legal ones, not the best guesses and wishes of the commission. we will have the latest from downing street and brussels. also this lunchtime. police investigating the murder of a man shot during a burglary at his home in dorset have arrested two men and a woman. the supermarket giant sainsbury‘s announce a big fall in profits — blaming tough market conditions and a fall in the value of sterling. ten years to the day since madeleine mccann disappeared from a holiday resort in portugal, we speak to the first man named as a suspect.

and why the uk's last killer whales are under threat. and coming up in the sport on bbc news. after announcing her retirement, 11—time british javelin champion goldie sayers says she leaves athletics feeling a "deep sense of injustice". good afternoon and welcome to the bbc news at one. the european union's chief brexit negotiator has been setting out his priorities for the talks, warning that they will be complex and not painless. michel barnier insisted that the uk would not be punished for leaving but said that the accounts had to be settled. it came after reports that the uk could be asked to pay up to 100 billion euros

to leave the eu. mr barnier said the top priority was to establish the rights of eu citizens living the in the uk and of britons in the eu. here's our political correspondent ben wright. in the tories‘s sights this morning, jeremy corbyn‘s tax plans. the conservatives claim there is a huge hole and his sons, a charge labour strongly denies. but what about the cost of brexit? there is an account to settle and taxpayers will get the bill. the numbers that have been bandied around in the press, 50, 60, 100 million, we do not recognise. we certainly have not had any indication of it. we have said throughout that we will meet our international obligations and we will enter negotiations in the best interests of us and the european union. and mr davies said britain would certainly not pay 100 billion euros, the amount suggested by the financial times. that is not a figure the eu's chief negotiator mentioned this morning. in fact, he did not put any number on the bill. but he did spell out the principle.

there is no punishment, there is no brexit bill. the financial settlement is only about settling the accounts. mr barnier said there would have to be progress on the terms of divorce before any talks about the future and trade. and he had this warning. some have created the illusion that brexit would have no material impact on our lives. or that negotiations can be concluded quickly and painlessly. this is not the case. these are the eu's negotiating guidelines that will structure the brexit talks. and michel barnier said today he wanted everybody to keep a cool head through the process. not easy with pressure building on both sides. leaked reports of a very acrimonious dinner in downing street last week. and with the general election now in full flow. campaigning on the health service

in bedford, jeremy corbyn said the government's brexit strategy was wrong. theresa may and david davis appeared to open with megaphone diplomacy, threatening europe that we will become some kind of tax haven on the shores of europe. let's approach this sensibly. because yes, we are leaving the european union, but we have to have a good relationship with them in the future. the liberal democrats said the question mark over britain's exit bill proved why a second referendum on the final deal is needed. this is what will happen over the next two years. you will, i will, our children will have a deal we have to live with for the next several decades and none of us will be given a say. this will be stitched up by politicians in brussels and in london, the british people will be carved out. but ukip said there was a simple solution to the issue of money. what we want to know in ukip is how much is the government willing to pay? as far as ukip is concerned we should not be paying anything at all. how we leave the eu and on what terms will

dominate politics after the election, so in the weeks before polling day, parties are coming under pressure to explain what they would do. ben wright, bbc news, westminster. the eu's chief negotiator has no legal mandate to talk about trade ties yet even if the uk which to do so. chris morris has been looking at how the exit bill will be worked out — and what kind of guarantees those living here and on the continent can expect. the first two points will be guaranteeing that the rights of british citizens in the european union and eu citizens in britain and settling accounts before we leave. first, citizens rights, incredibly complicated, involving health care rights, pensions and the welfare of

families decades into the future. the biggest problem may be jurisdiction, where those rights guaranteed. the british government says the rights of eu citizens here will be guaranteed under eu law. the eu says that isn't acceptable, michel barnier pointed out today that their rights are guaranteed by the european courts ofjustice and wa nts the european courts ofjustice and wants that to continue. he's as anything else would bejust wants that to continue. he's as anything else would be just an illusion, just a promise. the second point is this single settlement. the eu once a clear agreement on the method of calculating the bill before it says that sufficient progress has been made on this first phase of negotiation. the problem is how do you make that calculation. the eu seems to be going for the broadest possible interpretation, financial obligations resulting from the entire period of uk membership of the eu should be taken into account. potentially even money that gets spent after we have left. the

attitude of many countries in the eu has hardened in the last few weeks which is why some estimates of the bill are as high as 100 billion euros. i don't think it will end up there but economists say even if it is tens of billions of euros then economically that amount is insignificant compared to the challenge of rebooting our entire trade relationship with the rest of the eu and the rest of the world. but politically though the financial settle m e nt but politically though the financial settlement will be incredibly tough. michel barnier says it is not meant to bea michel barnier says it is not meant to be a punishment that to some in the uk it may feel like that. chris morris there. in a moment we'll talk to our assistant political editor norman smith in downing street, but first let's speak to kevin connelly who is outside the european commission in brussels. some tough talking from brussels today making it clear that this will not be without pain. that's right, it was a smooth and softly spoken performance from michel barnier and

he is far too experienced and wily politician to get trapped into a game of putting a figure on what all of this is ultimately going to cost britain. but underneath it all the message was quite steely. you heard it spells out, it won't be quick and it spells out, it won't be quick and it won't be painless. and ultimately of course, if you are being asked to pay many it doesn't matter whether it is called a settlement of accou nts it is called a settlement of accounts or a bill or a punishment, what you are interested in, what the uk government will be interested in is what the figure is. we still have no indication on that other that estimate of 100 billion euros is washing around in brussels and does appear to have a bit of credibility to it. there are problems for britain as well in the prospect of continued jurisdiction for the european court of justice continued jurisdiction for the european court ofjustice and also this. no trade talks, we know, until the immediate priorities have been sorted out, and in europe it is michel barnier will decide when

satisfactory progress has been made and not the british government. norman smith in downing street, the response from the british government in this? a collective shrug of the shoulders as if to say to pull the other one michel barnier because he's an old sparring partner of the british government from previous euro tussles and they view his demands as part of the early rough and tumble of negotiations. brexit secretary david davis this morning gave as good as he got saying forget the idea that we might pay 100 billion euros, it's not happening. and if there is no deal by the way we wa nt and if there is no deal by the way we want pay you anything. there is a risk from this ratcheting up of the rhetoric. risk number one is that it makes it much harder to get a deal because it makes it much harderfor both sides to compromise. the second risk is that if money is the first item on the agenda, it simply soaks up item on the agenda, it simply soaks up all the time as both sides wrangle over pounds commissioning is

and pens, leaving no time for other issues like trade. so the danger with the tough talk is that it is harder to strike a deal. let me ask you about the election campaign trail which continues, claim and cou ntercla i m trail which continues, claim and counterclaim today between labour and the tories of tax and spending plans. yes, following from diane abbott's difficult day yesterday when she struggled to explain how labour would pay for its plans to recruit more police officers the tories have piled in and produced a report listing what they say are all labour's spending commitments. they've gone through various policy announcements by senior labour figures sincejeremy corbyn became leader and said this will cost voters £16 billion. labour has said thatis voters £16 billion. labour has said that is alive. that many of these policies are simply not labour policies. what does it tell us? it tells us that after brexit taxing and spending is perhaps going to be

the crunch issue in the election and secondly we won't be able to get at the calculators and work out how the different parties will cost us until they produce their manifestos. norman smith and kevin connelly brussels, thank you both. labour says it would suspend the planned closures of hospital services across england — if it wins the general election. the party says a reform process aimed at treating more patients in the community has created "mistrust and confusion". but the conservatives say the nhs modernisation programme has been backed by senior doctors and nurses. our health editor hugh pym reports. there have been protests against some of the reform plans including this demonstration outside a hospital in 0xfordshire where campaigners say services are under threat. last year nhs england called on local health and council leaders to draw up plans forjoined—up care with the aim of treating more patients in their communities rather than in hospitals. these sustainability and transformation plans have now been published. they cover 44 areas of england.

some involve hospital bed cuts with resources switched to community health. labour's jon ashworth today at a meeting with activists in west yorkshire, argues the process has been driven by financial pressures and has caused widespread concern and confusion. let's just halt them, let's just have a moratorium on them and step back and have a full review of them and when we reiew them let's involve the clinicians, but let's involve the people as well, the public, because so far they've been cut out of the decisions and we don't think that's fair. the conservatives said labour had previously backed the plans which were supported by senior doctors and nurses. the lib dems said the purpose of the process was good but the conservatives had starved the plans of the required funding. hugh pym, bbc news. the green party has called on ministers to do more to tackle illegal levels of air pollution. the government is due to publish its air quality plans within the next week, after it decided not to appeal against a high court ruling.

the co—leader of the green party, jonathan bartley, said air pollution was linked to 40,000 early deaths every year, and any delay in tackling the issue was unacceptable. political parties are taking to the streets in the last day of campaigning ahead of tomorrow's local elections. nearly 5,000 council seats are up for grabs across england, wales and scotland. the poll will give voters a chance to deliver their verdicts on the main parties before the general election next month. there are also eight mayoral elections. and you can find out lots more about the local elections and the general election campaign on our website — that's bbc.co.uk/news. police investigating the murder of a man during a burglary at his home in dorset have arrested three people. guy hedger was killed in the early hours of sunday morning after intruders broke into his home in the village of st ives, near ringwood. 0ur correspondent duncan kennedy is there. duncan. police have allowed the

media to move closer to the scene this morning. you can see guy hedger‘s hasjust over this morning. you can see guy hedger‘s has just over my shoulder. hedger‘s has just over my shoulder. he was shot in the early hours of sunday morning and taken to hospital where he later died of his wounds. a postmortem has confirmed that those wounds were inflicted by gunshot. in the last couple of hours dorset police have put out a statement saying they have made three arrests of people in bournemouth, the arrests were made yesterday, the information has only come out in the last couple of hours. a 41—year—old bournemouth man arrested on suspicion of murder and aggravated burglary, a 44—year—old bournemouth man and a ao—year—old bournemouth man and a ao—year—old bournemouth woman arrested on suspicion of conspiracy to commit murder and to commit aggravated burglary. all three people we are told are being questioned by detectives. those detectives say they are still looking for information from the public and if anyone has that information they should contact the police as as soon as possible. our top story this lunchtime.

britain's eu divorce bill — claims it could be 100 billion euros are dismissed by the government. and still to come. scientists have discovered why lulu, one of the uk's few killer whales, died last year. and in sport... former long jump world champion mike powell says it would be ‘disrespectful‘ and ‘a slap in the face' if world records set before 2005 are erased, under proposals from a european athletics taskforce. it is 10 years ago today that three—year—old madeleine mccann went missing from a holiday apartment in the portuguese village of praia da luz. her disappearance sparked a huge police search and worldwide attention which cast a shadow on the resort. but a decade later — despite extensive international inquiries — there've been no firm leads and the investigation remain open. jon kay is there.

ten yea rs ten years ago tonight kate mccann walked along there to the family apartment from restaurants to check on her children and relies to daughter had disappeared. since then so much has been said and written, investigated, about the little girl who was known around the world just as madeline. and nothing really has changed. i've been catching up with the mother and son who live around the corner, jenny and robert. things thatjenny is all right here that night are now being reported to be a significant potential part of the investigation. robert murat you might remember was the first person to be treated as an official suspect although he has since been told he has absolutely no case to answer. ten years. ten years since everything changed here. a little girl vanished on a holiday with her parents.

it's unbelievable that nothing, there has been nothing. you know nobody has found anything. they haven't found the child, they haven't found anything. jenny murat remembers it like it was yesterday. she only lives a few yards from the block where madeleine disappeared. back then she set up a stall outside, appealing for information. she never imagined that the case would still be unsolved a decade on. this comes into my mind every day. every single day. everything you look at and you see all around you is... it connects somehow to the fact that a poor little girl disappeared. there are still so many theories. this week it has been claimed that on the night madeleine disappeared a mystery woman was seen outside the family's apartment. jenny told me she saw this woman, who is now reported to be a significant part of the investigation. i noticed her and she kind of looked

as if she was trying to hide. i do remember that she was wearing a plum coloured top. for the first time, jenny has also told us about a car she saw that night speeding towards the mccann‘s apartment, heading the wrong way down a one—way street. it was one of the small cars, like a rental car, the normal everyday sort of rental car. were you able to see the driver? i saw the driver. i was beside the driver. we just looked at each other and i think he had a very british look about him. please give our little girl back. she repeats her plea in portuguese. ten years of unprecedented publicity. appeals, but no answers. it has had a huge impact on my personality... jenny's son robert was the first

to be named a suspect in the case. a decade on, his name may have been cleared, but he still cannot bear to look online. the internet is full of theories. i'd like to know the truth. not theories. i just want to know why that was the case. it didn't only lead to me being destroyed, it led to my whole family being destroyed and affected by those allegations. it was completely untrue. and you are adamant that you were not there that night? 100%. ten years ago this was just another sleepy village. now it is the place where madeleine disappeared. panorama will be on bbc one at 9pm this evening. not theories. i just want to know why that was the case. you can see more on that story — on a special panorama programme — madeleine mccann: ten years on — tonight at nine o'clock on bbc1. the supermarket giant sainsbury‘s says its profits have fallen by more than eight percent in the past year as it warns of a ‘challenging' trading market as well as unpredictability in the value of the pound, caused by brexit. the supermarket chain says it is trying not to pass on the increases to customers by putting up prices. our business correspondent, emma simpson reports. sainsbury‘s, these days there's more than the traditional deals. last year, it bought argos, delivering a big boost to earnings. it is doing well with sales up by more than 4.1% for the year but sainsbury‘s sales were down

by 0.6% and so too were overall profits. it has been an incredible year where we have seen lots and lots of changes and i expect the next year will show many of the similar characteristics. as i say, ourjob is to make sure we do all we can to mitigate pressures on our customers. profits are down because we have seen pressures in our prices but we have also given our colleagues a 4% pay rise during the course of the year. it has been a challenging year for all supermarkets, especially due to the fall in the pound. that's meant a big increase in the cost of getting our groceries onto the shelves. supermarkets say they are doing the best to keep the lid on price rises but ourfood bills are on the up. what we are already seeing is shopping prices increasing for goods and services that we buy every week and that is tricky for supermarkets to pass on to us. when they do we just go

and shop somewhere else. the last time there was loads of price increases we stopped shopping in the main supermarkets and started shopping at discounters. over the last couple of years, the big four retailers have worked hard to win those shoppers back and do not want to lose them now. sainsbury‘s reckon these argos stores will help. it has already got 59 of them in its main supermarkets and are rolling out several hundred more, a business that has taken a big change in direction to try to attract more shoppers. mobile 4g connection in the uk varies wildly according to new research — with smartphone users only having access to it two thirds of the time on average. and it very much depends where you are in the country when you try to use it. our technology correspondent, rory cellan—jones is here. it really depends from city to city. this data was collected for the consumer body which. measuring

connections around the country. it found variations, they looked at the top 20 cities and at the top game middlesbrough with 83% productivity and right at the bottom came bournemouth where 60% was the figure. and london came pretty far down the list conveyed with middlesbrough, at 74%. overall putting in all the cities and the countryside the average amount of time people were connected to 4g was 65%. so around two thirds, one third of the time people could not get a connection. it is annoying but why does it matter? we're trying to become an advanced, connected nation. 0fcom has set a target of 90% coverage in peoples homes by the of 2017. oft, 90% coverage in peoples homes by the of 2017. 0ft, has a slightly different method of measuring this, from that used by which but it said there are currently about 71% on the

way to that target. a long way to go and businesses will say that 4g connectivity is vital if we are to have a prosperous economy in the next decade. one of the uk's few killer whales — which died last year — was contaminated with "shocking" levels of a toxic chemical, scientists say. the animal, called lulu, was found dead on the isle of tiree. tests revealed her body contained high levels of pcb, which was banned in the 19705. 0ur science correspondent, rebecca morelle reports. they are the uk's last killer whales. found off the west coast of scotland, today this pod has just eight animals. but they are in trouble. last year the group lost a female. lulu was found dead on the shores of the inner hebrides. she had become caught up in fishing line. this is lulu's skull, this is the head... her skeleton is now stored at the national museums scotland. tests showed she was heavily contaminated with man—made

chemicals called pcbs. the levels that we found in lulu were 20 times higher than the levels we would expect in citations that weren't suffering any effects of pcbs. that puts her as one of the most contaminated animals on the planet. in killer whales the chemicals can stop the animal from bearing young. they harm the immune system and also the brain. for lulu one theory is that pcbs may have severely impaired her intelligence, perhaps leading to her deadly entanglement in fishing nets. here in the laboratory, securing effective heat is shown... pcbs were once man—made wonder chemicals. used in everything from plastics to electrics. but it was later discovered they were toxic and from the 19705 a series of bans around the world were put into place. but they have stuck around.

especially in landfill sites that contain the materials they were once used in. today the pcb problem lives on. especially in our oceans. the chemicals are long—lasting, they do not break down easily. and it is estimated that there is still more than a million tonnes of contaminated material in europe and this is leaching from the land into the sea. and on into the marine food chain. some scientists say more needs to be done to clear pcbs from the environment. but uk officials say levels are declining. the controls we have in place are working, it is just that they take a very long time to disappear. and they're probably disappearing into the sediment at the bottom of the sea and occasionally when that sediment is stirred up it brings them back to the surface. so it is going to take a very long time for them to disappear completely. pcbs are of global concern, but with so few killer whales left in the uk, it is a problem

that is sharply felt. it is likely the rest of lulu's pod is also heavily contaminated, making their future very uncertain. rebecca morell, bbc news. back now to the general election — the campaign officially begins today after paliament was dissolved at midnight — which means every seat is now vacant until a new parliament is elected. the prime minister's in downing street at the moment but in just over an hour's time theresa may will leave number 10 and make the short trip to buckingham palace for an audience with the queen to mark the dissolution of parliament. so with just over a month now until the snap general election onjune 8th — what do people make of it and is it the issues or the personalities that will win their vote this time? 0ur correspondent danny savage has been to the labour constituency of normanton, pontefract and castleford in yorkshire to find out. this could accurately be described as a traditional labour voting area. but will this part of west yorkshire stick with

tradition this time round? i'm voting for the labour party because i always thought they were best for the working class and people in need. and jeremy corbyn, i think he could do with a bit more backbone, but i think he's a good man and he needs to be given a chance. definitely not for corbyn. if they get rid of him, then i'll vote for them, but not for corbyn. would you have voted labour before? yes, i've always voted labour. but not this time? not for corbyn i won't, no. i'll still vote labour, yes, definitely. that's how we are in pontrefact. ukip came second in this area in the 2015 general election. its leader paul nuttall says where ukip is strong it will stay strong. so what do voters in pontrefact today think? last time i voted ukip and personally, now, i think things are moving on and i don't think that's the party... do you think ukip are a spent force now? yes.

yes, i do. and i personally think that it is only theresa may that can do the job that's been set out. it's notjust a two—party contest, others will of course get votes too. this woman is going to vote for the lib dems. their views, i tend to think that they are more stronger for the common person, let's say the working class person. so how will you be voting and why? greens. because i think we should start thinking more about the planet and what we're doing to it. he's not like media savvy enough to get into power. so i think it's going to be a wasted vote if somebody does vote labour. the runners and riders in the forthcoming general election here cannot officially be nominated until this friday. but people are engaged, they are thinking hard, and they're not necessarily going to support the same party they voted for two years ago. that's a long time in politics. danny savage, bbc news, pontrefact. 0ur assistant political editor norman smith is in downing street.

theresa may is off to see the queen this afternoon. what will happen? well most people probably thought the election was already underway. but officially at least the election does not get underway until her majesty announces the dissolution of parliament. that will happen this afternoon when theresa may emerges and makes the short trip to buckingham palace to ask her majesty to dissolve parliament. she will then return to make a statement in downing street and from that moment on mps are no longer mps, they're simply candidates vying for your vote. parliament has already shut up shop, no longer any debates legislation, civil servants will be barred from doing or saying anything which might in any way be interpreted as political. the election officially will have begun.