this is bbc news. the headlines: president trump has set out a new, more confrontational approach to iran, condemning tehran as a fanatical regime. he said he would not cancel the agreement immediately, but instead was decertifying it. iranian president hassan rouhani said the us was "more than ever isolated" and that it could not unilaterally change the nuclear deal. he said iran would continue to respect the deal as long as it benefited from it. over 30 people have now been confirmed dead in wildfires in california, and hundreds are still missing. this has already been the deadliest week for wildfires in california on record and officials are warning that conditions will worsen. the list of allegations about harvey weinstein continues to grow. rose mcgowen is the latest actor to claim she was raped by the hollywood producer. he denies the allegations. now on bbc news it's time for inside out. but even on. this week the

a ccou nta nts but even on. this week the accountants who disappeared, leaving thousands of drivers owing money to the taxman. what it's like living with motoneuron disease. hello. this week we are in the historic city of lincoln. coming up in the programme, the lorry drivers left in thousands of pounds of debt after their accountants disappeared with their money. they hadn't forward anything on. it was to the tune of £11,500. also, three years in the life of a man with motoneuron disease. later, two women, one british and one italian, ponder their future as we prepare to leave europe. over the past few years we

have shown you some shocking tales of zero hours that the workers and poorly paid parcel delivery drivers, but now it seems it is lorry drivers right across the country who have been left owing thousands of pounds in tax after the lincoln —based a ccou nta nts in tax after the lincoln —based accountants they used disappeared with their money. lucy hester reports. i walked into the office expecting to get some driving jobs and then i walked out of the office asa and then i walked out of the office as a direct of a company without any problems at all. thousands of drivers like ian get work through driving agencies and they are encouraged to operate as a limited company. companies with no assets, with just one employee and their boardroom, whatever cap they happen to be sitting in the time. —— cab. our just—in—time to be sitting in the time. —— cab. ourjust—in—time economy needs a fixable workforce, and agency

contract is fill a gap. the arrangement suits the agencies very well, but what about the drivers? anyone thinking about setting up a limited company needs someone to do their accounts. the agencies for drivers we spoke to all advise their clients to use the same lincoln —based firm, think accounting. clients to use the same lincoln -based firm, think accounting. the lady at the recruitment agency said 7596 lady at the recruitment agency said 75% of the drivers were registered with this think accountant. when i was having a chat with the young kid behind the counter, ijust made the comment about... she was asking whether he was on commission for introducing me to this particular think accountant. and with a bit of a laugh, he told me he got 100 quid for it. paul signed up for a discount vat scheme which think

looked after for discount vat scheme which think looked afterfor him. discount vat scheme which think looked after for him. perfectly legitimate. a bit of extra money for being vat registered. let me get my head around this. for example, if this is your weekly wage, let's say £100, you are allowed to charge 20% vat on that, aren't you? so effectively you £100 becomes £120, doesn't it? that's correct. then what happens? than half of that goes to the taxman and i keep the other half. so your wage is now £110. and £10 to the taxman. but then think accounting took a hefty bite for themselves? exactly. think accounting had been keeping hold of paul's portion of vat. when he asked for this they sent him a bill for extra accounting services. they were

charging me things like credit control service, 750 quid. that all totalled about £700. none of us saw a penny of it. do you think you were naive or foolish to hand over your business affairs to a company like think accounting? i don't have any skills in accounting, i know how to drive a lorry. we've spoken to a ccou nta nts drive a lorry. we've spoken to accountants around the country who inherited clients from think accounting. they tell similar stories. when it comes to the flat rate vat which think accounting stall from the drivers, on ten occasions... on nine occasions they pay the same thing. attend one they never ended up paying it. —— the tenth one. worse was to come. demand from hmrc for unpaid tax. my national insurance, my corporator ——

corporation tax, vat, think accounting had not passed on anything to the relevant parties to the tune of £11,500. think accounting had been given drivers a small weekly wage, plus expenses and dividends, so they wouldn't have to pay tax, but hmrc saw this as a tax dodge. i felt embarrassed. pay tax, but hmrc saw this as a tax dodge. ifelt embarrassed. i brushed under the carpet and i didn't want to tell my wife or my family. i was expecting bailiffs to knock at the front door. i was basically, you know, having panic attacks. iwent to the doctor and got tablets in the end. i thought prison. to the doctor and got tablets in the end. ithought prison. i honestly thought prison. the drivers couldn't get their missing tax from think accounting, they had stopped trading. oh no lee wilson had handed over at the new company, the same address, with the new director,

simon williams cook. neither were accountants. it was an art scam and hmrc should have put a stop to it straightaway but what they're doing is prosecuting the people who can't defend themselves, the innocent victims and they are making them pay the fine for the perpetrators, which stinks. hmrc tell us they have an excellent record in supporting those in genuine difficulty and they urge anyone who can't pay their tax debt to talk to them and they will do all they can to help. in november, 2015, new wave accounting changed their name again. iglu accounting abruptly shut down and clients were directed without consultation to another accountant. that accountant informed the police, who passed the investigation onto hmrc. hmrc say it is important that people thinking of using an agent to deal with their

tax affairs understand what the agent is proposing to do on their behalf, particularly with user arrangements such as a service company. we've contacted some of the agencies involved. they say they no longer recommend accountancy companies and encourage drivers to be paye, not self employed. paul paid his tax bill but is going to a tribunal to try to claim it back. ian, after two years of tax demands, got a surprise a few years ago. hmrc have cancelled his debt. other drivers are still being chased for the money. and they are frustrated. we wa nt the money. and they are frustrated. we want to challenge lee wilson, the director of think accounting, and basically asking for an explanation. a lot of people would like to talk to lee wilson and simon williams cook, but they seem to have

disappeared. this is lucy hester calling from the bbc‘s inside out programme. we've tried family members, business links and i even rang simon's old mobile number, but the man who anzus says he isn't simon. hejust put the man who anzus says he isn't simon. he just put the the man who anzus says he isn't simon. hejust put the phone down on me. that's the second time he has done nothing inside a week. so no directors, but i'm following the money. millions of pounds went through think accounting's hands and these are just some of the bank state m e nts these are just some of the bank statements to prove it. we aren't allowed to look inside these files but since we started this investigation are forensically to date has been appointed —— forensic liquidator. they should be able to trace what think accounting did with the drivers up as we money. early this year matthew taylor produced a major report on how we work. later this week he will discuss this with the select committee. we've told him about the drivers' experiences. one

of the things we argued in our report was to move towards a system where we pay the same kind of tax on labour. if we did that then these kinds of problems, these kinds of ways of circumventing the system, wouldn't work any more. what do you think of think accounting now? fraudulent, conmen,100%. and if you've got a story you would like to tell us about, you can contact us on facebook or twitter. coming up on the programme, what does the future hold for these two women after brexit? ian pratt has motoneuron disease and three years ago he invited us to follow his fight against the illness. our health correspondent has been filming with him ever since

and has recorded his battle to live as normal a life as possible with his wife and young daughter and raise awareness about this deadly disease. its 2014. at home, ian pratt is enjoying his birthday. but since 2012 birthdays have felt different. that's when he was diagnosed with motoneuron disease. that's when he was diagnosed with motoneuron diseaselj that's when he was diagnosed with motoneuron disease. i was a young father, i had a beautiful daughter, a lovely wife and i was thinking i would see her grow up and do all these things. i was heartbroken. then there was confirmation that i had this wicked disease. ian, an australian who settled in yorkshire, had always been active and healthy. we started filming with him in the autumn of 2014. he wanted to go public about his illness and the effects on the people closest to him. two years after diagnosis, ian has had to give up hisjob as an

accountant. he finds it harder to walk, but his home has been adapted to help you move around. his illness isa to help you move around. his illness is a mental as well is a physical challenge. to be fair, i probably don't really think about what is coming. ithink don't really think about what is coming. i think about, what are we doing today and how can we cope with getting through the day? i don't tend to think about how the disease will affect me in two years or 12 months. because i think it's too destructive to do that to my mind as well because it's hard enough to be positive, hard enough to stay positive, hard enough to stay positive every single day and to ensure everything you've got. i think if i sat down and thought about what was coming, then you just won't handle it. what have you been doing? that looks wonderful! what did you do the day? ian and his wife katherine have something else to keep them busy. their daughter, georgia now. you're right, love?

just being as normal as i can with her. she writes her bike and i write my mobility suit. katherine is combining work, being a mum and coping with his illness. combining work, being a mum and coping with his illnesslj combining work, being a mum and coping with his illness. i don't think about what's going to happen in the future. i know what's going to happen, but i don't want to think about it because i have my daughter who needs to be looked after. i can't be crying in the corner all the time. if i think about it that's what i would be, a bucket in the corner, crying. have you ever really thought much further down the line, when ian might not be here and thought about what that will be? when ian might not be here and thought about what that will be ?m would be a whole different world. it's time for a hospital visit. ian is seen his consultant. he has started wearing a face mask at night to help him sleep. it's been working in the main. i have it on most days andi in the main. i have it on most days and i on average get at least five

hours or so. do you feel any better for it? i do. i feel like i have more energy. ian has noticed his symptoms are getting gradually worse. how do you feel otherwise? i don't notice the daily change, but i notice at the end of the week that i haven't been able to do something for something different has happened. it's a disease where cells within the nervous system, called the motor neurons, get injured and died. they are themselves by which our brain controls our muscles and therefore all our movements. ian has already had to face the fact that many muscles in his body have now been affected. i think it's been particularly difficult and distressing for ian because of his young daughter, who is the apple of his eye and he wants to be around to see her growing up. since his diagnosis, ian has helped to run an

annual swim at the isle of wight, which has raised thousands of pounds for noted —— for motoneuron research. it's a big night in barnsley. the pride of barnsley awards. ian has been nominated for triumph over adversity. ian pratt! and that is the weather. —— the track could change. ian has one. it is time to get his award. please, go and have a look for yourself. i wanted dedicate this to my wife catherine and my beautiful daughters. —— want to dedicate. thank you. for ian, life is an emotional rollercoaster, and christmas feels more special than ever. georgiana is the virgin mary in this cruel‘s knitted it —— this

cruel‘s nativity play. in this cruel's knitted it —— this cruel's nativity play. it was fabulous. amazing to see. —— the school's. in's mum is over from australia. it is a chance to catch up australia. it is a chance to catch up on australia. it is a chance to catch up on news australia. it is a chance to catch up on news about family and friends. —— ian's. up on news about family and friends. -- ian's. when was we travelled backwards and fraud. the cattle around the place. kids can it help us around the place. kids can it help us do whatever they had to do. it was a good bird. i'm really proud of him throughout he's done. —— travelled backwards and herbs. he will keep that going as long as you possibly can. —— forwards. will keep that going as long as you possibly can. -- forwards. doctors cannot control his sentence. he is back at the hospital can attest.|j am ourgdp, now. i back at the hospital can attest.|j am our gdp, now. iwill back at the hospital can attest.|j am our gdp, now. i will hold it in place for you. -- protests. he is

back to check out his lungs are working. keep it coming, keep it coming, keep it coming, keep it coming, keep it coming, keep it coming, schools, squeeze, schoolies. all are. fantastic. ian's lungs are working at the 4% of their full capacity, only a slight drop from last time. hello. next to me he will be weighed. catherine lifts him across the road. it is good news. he has put on weight. —— across the room. it is encouraging to know that my breathing has been going down significantly. siam roughly at the same place. my weight has come up, which is good. it is reasonably good. the west and east to midmore, but it is actually quite nice that his breathing is still stable. good morning, england. a year has gone past. it is early morning and ian is

about to start his day. he needs to ca re rs about to start his day. he needs to carers to help him get up. can you feel about, en? pulling? carers to help him get up. can you feelabout, en? pulling? —— can you feelabout, en? pulling? —— can you feel that, en? ian. when we first started here, he was upstairs. he was able to come to a sitting position. he's deteriorated a lot in the last 12 months. by now, five yea rs have the last 12 months. by now, five years have passed since his diagnosis. ian has done role. if you look at the average life expectancy from the first symptom, it is between two and three or four years,

probably. and ian has exceeded that timescale already. whatever the future holds for a ian and his family, he is still fighting. future holds for a ian and his family, he is still fightinglj think we will make the best of what we have got. because lots of people don't get the opportunity with motor neuron disease. more than 30,000 a year nationals will universities. some came under the eraser scheme, which allows students to study abroad. and many state and a glacier. —— tonight, we follow to women. this woman civilians scheffer. alison evans left italy 14

yea rs scheffer. alison evans left italy 14 years later, and has settled in belgium. both made major decisions about their lives because of pressure. i wish the eu had a repatriation programme for people who have been caught by surprise by brexit. my colleagues are hugging me and airon so brexit. my colleagues are hugging me and air on so emotional. suddenly, everything at a new kind turned upside down. it felt a little bit destabilising. it is that india since christina first began teaching at university scheffer. this evening, she disobeyed him with a final year students throughout at me be bb last ride. yes, i am seriously considering relocating. —— university scheffer. i mix there are my options. lapko christine and ——

tonight, christina has daughters with her. they are british, but flew out to make it in italian. they said that all at italian academics working in the uk are planning to leave —— 32% are planning to leave. alison abra hams works leave —— 32% are planning to leave. alison abrahams works as amnesty international‘s european media manner “— international‘s european media manner —— manager in brussels.” think people, french people or others, germans, for example... the tea m others, germans, for example... the team project is something more than an economic agreement, you know? it is an ideal. for people, this gene is an ideal. for people, this gene is being shattered. in scheffer, christina and her husband, mark moran and architectural practice.

alison's father has come to take their photograph were his and but za baleta project. their photograph were his and but zabaleta project. this project is called remainder leave. it is about couples, one of whom is a european citizen, and the other is a british citizen. as we are aware, now, those couples are potentially in a difficult situation. , germany will stage an exhibition of the potters, together with your recordings he conducted with the couples. a came here as an erasmus programme student. i never wanted to go back and sides. but i was that that great britain was much more progressive than italy was, at the time. and now, i definitely don't think that is the case, and immoral. i com pletely is the case, and immoral. i completely fail out of love with great britain. —— any more. completely fail out of love with great britain. -- any more. both women were part of the us in the

scheme. —— erasmus programme. women were part of the us in the scheme. —— erasmus programmem women were part of the us in the scheme. -- erasmus programme. it is worrying that in the survey, there are 32% fewer young people in france, germany, and italy, saying they want it on to the uk to study. in reality, nothing has changed. at the negotiations are clear, making that uncertainty of people. and people want that uncertainty to end as soon as people want that uncertainty to end as soon as possible, so that we know what is happening. but the? this morning, alison's co—ordinating international press coverage of a demonstration outside the eu commission ho. demonstration outside the eu commission hq. they should be big. i am hoping that we will see this on a future levels later, included the bbc, let's. but alison initially feared for her post—brexit career. why would you employ a british person when we are just about to

leave, and who knows how long we will have the right to work in a? so following the leave vote, she applied for belgian citizenship. after months waiting, she finally heard. i really did not know i would get it. and i got that letter, i said, it this mean a belgian? and they said yes, yes, of course, vous etes belge! i was born in sheffield and revenue cake but now my parents a lwa ys and revenue cake but now my parents always joked that they have a belgian daughter. it is totally surreal that that has happened. belgian daughter. it is totally surreal that that has happenedm is the first anniversary of the brexit vote. 400 miles away, christina and mark are working on eight temporary commission with an artist, and had made a big black decision. together, as a family, we decided to actually leave sheffield. and go to florence. so we are going

too seriously explore the feasibility of it. so we will be thought of going back to where i started, but for mark egos, it will be completing your, because they have just visited, but never live there. after a hectic week at work, alison is on her way back to yorkshire. i'm goatish sure to see my family. it is my mum's birthday, so i'm going tojoin the party. alison's father is still working on his exhibition, which features christina's porgera, and opens next month. the two families meet up while alison is in sheffield. my experience of being in italy was everything was so chaotic to me. over the summer, christina has taken a newjob at sheffield hallam university. after a family holiday in italy, there has been a reality

check, and a plan that is on hold. we took an emotional decision to leave the country and cut our ties. we put it up before, and it is for a year, and we will keep looking into how we can be doing it, but we are also conscious of not wanting to give up everything else we have built up here for something that will be much worse. alison christina, the erasmus was alive to his various, remains far from clear how easy will be for the pros brexit generation of students to progress. —— the erasmus programme. if you have been outside recently,

you will have noticed how in credibly milder theirs. in fact, in some parts of southern britain, it is still about 18 or 19 degrees. one thing we are keeping a close eye on is hurricane ophelia, still way to the south of us. in fact, there is spain. it is moving in the general direction of the british isles, and could be impacting island and western parts of the uk during the course of monday. but until then, no stormy weather about. having said that, wind in the far north—west of the uk. but look a milder theirs. this is a subtropical air mass avast right now. 16 or 17 degrees first thing in the morning. the clouds will break out across many parts of the country, and it will feel pretty mild indeed. not everyone will get sunshine. it will be clad in some places across wales and the far south—west. should the clouds make

and a lot of sunshine developer chris england, temperatures could be in excess of 20 degrees. these values you are quite conservative. he could be up to 20 degrees on saturday. and if i'm warm evening on the way. relatively speaking, of course, for the time of year. it is not that straightforward. it is a tale of two halves, really. more rain ran on sunday, but despite that, about 70 degrees in belfast. temperatures will be above 20 degrees in a number of areas across england. the top temperature on sunday into monday is probably about 24 celsius if we get plenty of sunshine. back to hurricane in, all, by this stage, ex— hurricane ophelia, as it approaches the british isles. at the moment, it looks like the worst of the weather will be going across ireland, randy irish sea, and into scotland. in

many western parts of the uk, there isa many western parts of the uk, there is a risk of gales. potential damage to trees and buildings. still uncertain as to where the worst that will go. a lot of warm weather around this weekend. we will be watching the hurricane. potential sponsor watching the hurricane. potential sponsor were some of us watching the hurricane. potential sponsor were some of us in the far west. —— potential storms for some. this is bbc news. i'm kasia madera. our top stories: hollywood's sex scandal deepens: rose mcgowan is the latest actress to claim she was raped by film producer harvey weinstein. hillary clinton says the allegations against the movie mogul — a prominent supporter of the democratic party — are heartbreaking. i was shocked and appalled because

i'd known him through politics as many democrats have. in other news: president trump refuses to sign off the iran nuclear deal — condemning tehran as a ‘fanatical regime'. we will deny the regime all paths to a nuclear weapon. the worst wildfires in california's history leave at least 34 people