invest their money offshore — as more leaked documents a re revealed. the latest involves three actors in the bbc‘s hit sitcom mrs brown's boys. they diverted more than £2 million into an offshore tax avoidance scheme if follows revelations that a number of high profile people including the queen have money invested off shore — though the schemes are legal. the us commerce secretary wilbur ross has denied misleading congress, after the papers revealed he does business with a russian shipping firm, linked to president putin. there was disclosure. there is no impropriety. if people draw a contrary conclusion that is because the more than 13 million documents have been revealed in the huge leak — we'll be taking a closer look at what's in the so—called paradise papers. also this lunchtime: the gunman who killed 26 people at a texas church was a military veteran who'd been dishonourably discharged — he was shot

dead by a passer by. i did what i thought i needed to do, which was, they said that there is a shooting. i proceeded, and did what i thought was the right thing. a man has been convicted of murdering his 18 month old daughter, two weeks after he and his husband formally adopted her. tackling allegations of sexual misconduct at westminster — the prime minister will meet party leaders later — she says complaints will be dealt with properly. and talking to your doctor on your smartphone — is this the future for gp appointments? and coming up in the sport on bbc news: slavan bilic is sacked as west ham manager with the club in the relegation zone, and david moyes the most likely successor. good afternoon and welcome to the bbc news at one.

a mass leak of secret papers is shedding new light on how the rich and powerful invest millions of pounds in offshore tax havens. the documents — called the paradise papers — have been examined by the international consortium of investigativejournalists — which includes the bbc‘s panorama programme and the guardian. they have already shown that the queen has £10 million of her personal fortune invested in offshore trusts by the duchy of lancaster. the papers have also shown how donald trump's commerce secretary has business links with russian allies of president putin. he's told the bbc today there is nothing improper about his investments. the latest revelations involve three actors from the bbc‘s hit sitcom mrs brown's boys. they diverted more than £2 million into an offshore tax avoidance scheme according to the papers. there's no suggestion that those involved have acted illegally. angus crawford reports. do you want a cup of tea?

yes, please. what's up? foul—mouthed and very funny. brendan o'carroll, alias mrs brown. his company produces one of the most popular comedy shows on tv. but bbc news has learned, three actors have been getting their fees sent offshore. patrick hoolahan, who plays wayward son dermot. do you not think you could've stayed in bed a little bit longer, marie? yeah, restless night. brendan o'carroll's real—life daughter fiona delaney. morning, mummy. good morning, trevor, son. and her husband, martin delaney. this is how it works, the actors get their fees sent offshore tax—free to a series of trust funds based in mauritius. the cash then comes back to the actors, now as a loan, so avoiding tax. take fiona delaney. injust 16 months, the mauritian company lent her more than £360,000. it looks like what's called disguised remuneration.

we wanted to ask her about it, but she didn't want to talk. can you tell me about your tax, you get paid in mauritius, don't you, what's that about? and then the loans, do you pay those loans back? i don't think you pay them back, is it a tax dodge. you a tax dodgeer? i don't even know who you are. i'm from panorama. you're from mrs brown's boys, and you're a tax dodger. that's not very funny at all, is it? none of the actors have broken the law. but the chair of the commons public accounts committee is concerned. i do understand why people may go to such lengths to set up complicated tax arrangements to avoid paying tax in real—time. even if they say they are going to pay it at a later date, we need that money now, and what the issue? sometimes these sums of money we're talking about is plenty of money. you know, people can certainly live on that, and even if they were paying tax on it, they would be earning a lot more than most of my constituents.

this kind of scheme isn't new. it caught out comedian jimmy carr five years ago, forcing a public apology. and a tongue lashing from the then prime minister. some of these schemes where people are parking huge amounts of money offshore, and taking loans back to minimise their tax rates, it is not morally acceptable. as for the creator and star of mrs brown's boys, brendan 0'carroll, he denies any wrongdoing. in a statement, he said: patrick hoolahan and martin and fiona delaney have so far made no comment. angus crawford, bbc news. the paradise papers also include revelations that the queen's private estate invested offshore, and that president trump's commerce secretary, wilbur ross, has business links to russian figures who are currently under us sanctions. but this morning mr ross said there was nothing improper about his investments.

andy verity reports. bermuda, where the law firm at the heart of the biggest leak in offshore history has its head office. the queen is the head of state here but until now we did not know some of her private money was invested in tax havens like this one. the documents reveal the queen ‘s private estate the duchy of lancaster invested £10 million offshore in 2004 and 2005. 5 million offshore in 2004 and 2005. 5 million of it went to a fund in bermuda with another £5 million or seven and a half million dollars to a cayman islands fund. a small part of that investment helped purchase the controversial retailer bright house and 75% of first quench which used to own pressures which went bust owing £70 million in tax. bright house has been accused of exploiting low income families and the financial conduct authorities ordered to pay almost £15 million in compensation to a quarter of a

million customers. the duchy says it's only a small stake worth only £3208. the duchy told us that all of oui’ £3208. the duchy told us that all of our investments fully audited and legitimate. there is no suggestion tax was avoided. if a very wealthy person wants to avoid taxation in britain and therefore put money into a tax haven somewhere, who loses? schools, hospitals, housing, all those public services lose. and the rest of the population have to pay to cover up the deficit created by that. the documents also reveal donald trump australia commerce secretary wilbur ross has business links with the russian allies of president putin. mr ross has a secret stake in a shipping company called navigator holdings. 0ne secret stake in a shipping company called navigator holdings. one of its major clients busy russian energy company. an associate of

bother repeating is a shareholder and he was sanctioned by the us government in 2014. the company which is our client was not then sanctioned, is not now sanctioned and never was sanctioned in between. so there is nothing whatsoever in proper dirt —— improper about navigator having a relationship with that company. i do not know any of those individuals, i have never met them and certainly not had any commercial dealings with them. them and certainly not had any commercial dealings with themlj michael, lord ashcroft do swear by almighty god... lord ashcroft has been confronted with evidence suggesting he misled the public about giving up his status as a non—dom, a special status that allows wealthy people living in the uk to avoid tax on overseas earnings. he also put hundreds of millions into a bermuda trust from which $200 million was paid out. e—mails suggest trustees were

concerned the rules guaranteeing its tax—free status were being broken. to lord ashcroft would not answer panorama's questions. lord ashcroft would not answer panorama's questionslj lord ashcroft would not answer panorama's questions. i will not full you in there. more revelations from the paradise papers including sports stars and wealthy multinational companies are expected this evening. the first batch of documents involved the queen and money that has been invested on her behalf in schemes that are all legal. 0ur royal correspondent, nick witchell, is at buckingham palace. these schemes are illegal but still money invested offshore, how embarrassing is that for the queen? sophie this is embarrassing, no question, buckingham palace is doing its best to distance itself from all of this, offering no comment and pointing out this is entirely a matter for the duchy which pointing out this is entirely a matterfor the duchy which is pointing out this is entirely a matter for the duchy which is a separate entity. i think people are surprised, for all i know the queen herself may be surprised to discover

she has had offshore investment, it's not what you expect this most scrupulous head of state to have, an association with this rather murky world. it's not illegal, as we know the queen does bowl and thoroughly pay tax on her private income —— does voluntarily pay tax on her private income and she does not receive tax advantage. so why on earth do it? the duchy of lancaster is controlled, administered by the chancellor of the duchy of her racy cabinet minister and a council on which he senior personal buckingham palace sets. so to what extent did that council actively supervise and oversee the investment choices which we re oversee the investment choices which were then delegated to investment managers? i suspect we may not get an answer. thank you very much. the paradise papers give a rare glimpse into the world of offshore finance. ben brown has been looking at what they tell us about the tax secrets of the ultra—rich. yes this is one of the biggest leaks of offshore secrets in history,

and it's re—ignited the whole debate about tax havens and whether governments around the world need to crack down on them. there are 13.4 million leaked documents — they've been called the paradise papers because many of the off shore financial centres they involve are in the caribbean. mostly they're from the leading offshore law firm appleby — it says the leak is in fact an ‘illegal computer hack‘. it's important to say tax avoidance is not unlawful — but it is controversial. critics say that inevitably offshore havens promote secrecy; actually though it's only tax evasion that's illegal. well the paradise papers show how world leaders, the super rich and celebrities protect their cash offshore — but how exactly does it work? if you do want to invest your money offshore there are just a few steps to take. step one, create a company

in name only, also known as a shell company. step two, they said some we re company. step two, they said some were offshore with low or zero tax levels and plenty of secrecy. places like the cayman islands, the british virgin islands, bermuda. 0rthe like the cayman islands, the british virgin islands, bermuda. or the isle of man, guernsey orjersey. step three, pay nominees to run the business to avoid your name appearing on documents. four, open a bank account in another offshore location for extra anonymity. the sheu location for extra anonymity. the shell company then makes payments into this account. five, spend the money on company assets or loans that you will never pay back. that is just that you will never pay back. that isjust one that you will never pay back. that is just one way to do it. according to one estimate the amount held in offshore financial centres is some $10 trillion. that's more than seven and a half trillion pounds. 0r put another way, roughly the combined economic output of japan, the

another way, roughly the combined economic output ofjapan, the uk and france. 0n the other hand, the world of tax havens is notjust for the rich and famous — in fact experts say that indirectly millions of us have investments offshore, through pensions, endowments and other saving schemes. pension funds, insurance companies will use offshore jurisdictions, it's not about tax avoidance or evasion, it's just making sure they don't have tax sticking to the investment vehicle and then when those investments come to the uk they are fully taxable. well despite that, it's clear the whole issue of off shore investment and tax avoidance is right back on the political agenda — and more revelations from the paradise papers are expected in the coming hours and days. sophie. and you can watch panorama's second report on the paradise papers tonight, on bbc one, at 9pm. president trump says the mass shooting in a church in texas yesterday that left 26 people dead was because of a ‘mental health problem‘ and wasn‘t what he called a ‘guns situation‘.

us media have identified the lone gunman as devin kelley. he was thrown out of the air force three years ago for assaulting his wife and child. among the victims were several children, a pregnant woman and the pastors 14—year—old daughter. dan johnson reports. this tiny baptist church in a small texan town is where america must reflect on its latest gun massacre. 26 lives lost, 20 more torn through by bullet wounds. it is the worst shooting in the history of this state. there are so many families who lost family members — fathers, mothers, sons and daughters. the tragedy, of course, is worsened by the fact that it occurred in a church, a place of worship, where these people we re innocently gunned down. why did devin kelley go to church yesterday morning with an assault rifle? we may never know. the 26—year—old was found dead after being chased up the

highway and crashed his car. it was a local resident with his own weapon who went after him. i did what i thought i needed to do, they said there was a shooting. i pursued and ijust did what i thought was the right thing. you know there were more weapons in that car? you possibly stopped him from killing other people. i didn‘t know that. last night, people drew close to consider and to remember. among the dead is the pastor‘s 14—year—old daughter. they‘re is a struggle here to comprehend such killing. it's hard to hear. i wish i could get close to him to question him why. in many ways, this massacre summarises the us gun debate, is it better to have fewer guns around, or more armed

heroes on hand? the president on a trip to japan seemed clear. a very deranged individual. a lot of problems over a long period of time. we have a lot of mental health problems in our country, as do other countries. but this isn‘t a guns situation. i mean, we could go into it, but it is a little bit soon to go into it. fortunately, somebody else had a gun firing in the opposite direction. it could have been much worse. the debate will go on, just add it seems inevitable its focus will soon shift to the next grieving community. dan johnson, bbc news. 0ur north america correspondent, rajini vaidyanathan, is outside the church in sutherland springs. another terrible mass shooting in america, do we know what his motive was? we do just have an update now,

sophie, from the governor of the state of texas. he says," i believe this is not a random act. he had a connection with the church. i was speaking to the local sheriff here not too long ago, who told me that the suspect‘s in—laws were occasionally worshippers at this church, although they were not at the service on sunday. it is worth pointing out that this is a very small community, sophie, some 600 people who live here, even the sheriff said he knew people who were caught up in the attack here at the church. he said he had been inside, and said it was very distressing to see the scenes inside, particularly because of the number of young children involved. he said something like 12 to 14 children, who were either killed or injured, in this attack. he said all bodies have now been recovered from the scene, but we still don‘t have any names officially of the victims. they are

still waiting to identify one of the people before they say they will release that information, but as dan said in his report, this, once again, does bring the debate about guns back into the national spotlight. you have people that say more guns would protect people, and people on the other side of the debate, who say, this should serve as another wake—up call debate, who say, this should serve as another wa ke—up call that debate, who say, this should serve as another wake—up call that there needs to be restrictions on who has access to guns. a man has been found guilty of murdering his 18 month old adopted daughter. matthew scully—hicks inflicted fatal injuries on elsie in may 2016. she died after being violently shaken and struck on the head. sian lloyd reports from cardiff crown court. baby elsie — tiny and delicate, but with a big personality. at ten months, she was placed in the care of a couple with one child who wanted to adopt. but within weeks of formally adopting elsie, part—time fitness instructor matthew scully—hicks had killed her. for months, the 31—year—old inflicted a catalogue of injuries, covering up what he‘d

done to social workers, doctors and to his husband. this was the 999 call matthew scully—hicks made when elsie stopped breathing. the toddler died in hospital four days later. doctors found she‘d suffered a string of injuries, including a fractured skull, several broken ribs and a broken leg. there was also evidence of recent and older bleeding to her brain — injuries, according to experts, that were typical of babies who‘ve been violently shaken.

it wasn‘t the first time that elsie had been rushed to hospital whilst in the sole care of matthew scully—hicks. two months before she died, he dialled 999, claiming she‘d fallen down the stairs when a safety gate had given way. matthew scully—hicks denied ever hurting elsie. the prosecution said he was struggling to cope within days of her moving in. in text messages to friends, he described her as having a "diva strop" and to his husband, craig, who frequently worked away from home, he called elsie a "psycho" and "satan dressed up in a baby grow". it‘s particularly tragic when a little girl who should have been loved and protected by her new adopted family found herself abused and then suffered horribly in that home. the court heard that social workers frequently visited the family home while supervising elsie‘s adoption. matthew scully—hicks told them her injuries were accidental.

thejury did not believe his excuses and he‘ll be sentenced for her murder. sian lloyd, bbc news, cardiff crown court. the time is just after 1:20. our top story this lunchtime: a huge leak of secret documents sheds new light on how millions of pounds are invested in offshore tax havens. three bbc actors, from the hit sitcom, mrs brown‘s boys, are among those implicated. they diverted more than £2 million into an offshore tax avoidance scheme. and other high profile people, including the queen, also have investments off shore, though the schemes are legal. coming up in sport: a tennis tournament in milan is branded sexist and a disgrace, after female models were asked to remove clothing during the players draw. the prime minister is meeting other party leaders later in the wake of a series of sexual misconduct allegations at westminster. theresa may has warned that

allegations of ‘serious abuse‘ in parliament will not be ignored and victims‘ complaints will be fully investigated. she has also promised to confront what she called ‘the use and abuse of power‘. several conservative and labour mps are being investigated because of claims of inappropriate behaviour, as our political correspondent, eleanor garnier, reports. as each day goes by, another allegation, another politician drawn into the scandal at westminster. and a she tries to shift the focus onto her government‘s own agenda, the prime minister will be hoping there are no more revelations to come. well, thank you very much... but while it was back to business at the cbi‘s conference this morning, it was a chance, too, for theresa may to call for a new culture of respect in politics. this isn‘t about prying

into private lives. what we are talking about is the use and abuse of power. we must stand up for the victims of abuse wherever it has occurred. now is the time to act decisively, without fear or favour, to guarantee a safe and respectful environment for everyone in the future. and to achieve that, the labour leader wants training for mps, plus trade unions to have a greater role in westminster. all of you, all of us, need to look hard at ourselves, as we in the labour party are doing, to see how our processes and procedures can be improved. how it can be made easier for women to speak out, and for victims to get the support they have a right to expect. party leaders meeting with the prime minister later agree on the need for an independent procedure committee investigate allegations of mistreatment by parliamentary staff. but there are questions over what powers this new body will have, what penalties it will be able to impose, and how quickly it can be set up, as party leaders try to get

on the front foot over this scandal, and get support in place for staff, meet the concerns of victims, and restore the reputation of parliament. one solution suggested by the former head of the parliamentary expenses watchdog would see mps‘s staff recruited independently. where the staff would have addictions of being in a modern organisation, a professionalised personal support, a whistle—blowing system. somebody to talk to before relationships have broken down. all this as mrs may‘s most senior minister damian green is to be interviewed as part of a cabinet office investigation into his own conduct over claims he strenuously denies. for now, everyone here waits, with a fear that every new day could bring a fresh scandal. eleanor garnier, bbc news, westminster. 0ur assistant political editor, norman smith, is in westminster. so this meeting takes place later

today, what are they likely to decide on? there is agreement that any new complaints system as to be independent of the political parties, because too often, political parties attempt to brush things under the carpet, and too often, it is a massive disincentive to young parliamentary work is to complain, because maybe they are looking for a career with those political parties. but beyond that, there are so many unanswered questions. should this new body be able to sack mps, the home secretary seems to think so, others think that is impractical. how far should it go backin is impractical. how far should it go back in considering historic claims? is there a risk that it will simply be overwhelmed with historic allegations? mr corbyn has suggested that may be the focus should be on providing training for mps in best workplace practice and equality issues. the difficulty is this, with so many questions, the debate rumbles on for weeks and months,

when there is an absolute priority to get a grip, and to draw a line under this saga. norman smith, thank you. many of the most seriously wounded victims of the manchester arena bombing in may had to wait for more than an hour before they got expert medical help. the bbc‘s inside out programme has also learnt of delays in paramedics and specialist fire crews getting into the scene of the attack. 22 people were killed and more than 500 were injured. colin paterson reports. 0n the night of may the 22nd, the emergency services treated hundreds of people, many of whom had suffered life changing injuries. but what we have learned is that some of the most seriously wounded had to wait for more than an hour before receiving any expert medical treatment. only three paramedics were allowed into the so—called ‘hot zone‘, where the bomb had exploded. kim and phil dick were in the foyer, and tried to help some of the injured. there was just too much for three paramedics to deal with. there was too much for 20—30 paramedics to deal with.

you got bandages out, and we were just keeping them alert and talking to them. how long was this over? it's over an hour. over an hour. just over an hour. fire and rescue staff were held back at their stations for one hour and 47 minutes after the blast. the mayor of greater manchester, andy burnham, has set up an independent review under lord kerslake to learn lessons from the events in may. it‘s due to report next year. none of the emergency services, police, ambulance or fire service, wanted to speak to the bbc before then. greater manchester fire and rescue say that they have conducted their own internal debriefings to organisations‘ response to the manchester arena attack, and are fully cooperating with the kerslake review. but for those caught up in this incident, they simply want to know why it took so long for help to come. the longer it went on, the more silent it became. and it was really eerie.

and people who i‘d seen a little earlier, who were severely injured, were now dead. colin paterson, bbc news, manchester. and you can see more on that story tonight on bbc one in yorkshire and the north—west in inside out at 7:30pm and on the bbc iplayer. a consultation with a gp via your smartphone at any time of day or night, that‘s what‘s being tried out in london. the new scheme which has just been launched will cover 3.5 million nhs patients. if successful, it will be extended across england. our health editor, hugh pym, is here. so an instant appointment, on your smartphone, many will see this as the way forward, but some are very concerned about it. that's right, sophie. nhs gps in london working with an online providers say they have done a pilot scheme, which has proven very popular, and it is very

bookable in a big, urban centre, with people coming into work, working long hours, who don‘t want to ta ke working long hours, who don‘t want to take time off and wait two weeks foran to take time off and wait two weeks for an appointment. but they want to check their symptoms quickly on their smartphone. they can get a video consultation with a gp within two hours. if they need to see a gp face—to—face, the promise is no more than 48 hours, and prescriptions e—mailed online to a local pharmacy. lot of convenience there. but people are saying, what if you have a complex medical condition? you may wa nt to complex medical condition? you may want to see the same gp every time. the continuity may not be there. the oncology of gps say there is a danger of creating a two tiered nhs. this may applicable to younger, healthier commuters, but less so for the sickest in society. they fear that money will be moved away into a provider like this, the money that goes with each patient, leaving other community is rather lacking in money to provide for those who most need it. hugh, thank you. just before we go,

strictly come dancing fans were left aghast last night, after the shock exit of aston merrygold. he had been a favourite to win the contest, but thejls star and his dance partnerfailed to impress the panel. it‘s sparked a backlash on social media. alesha dixon blamed fellowjudge craig revel horwood for ‘putting the nail in the coffin‘, calling it ridiculous. the strictly champion harryjudd said a score of four was ‘way too harsh‘. and previous contestant gabby logan warned aston it took her ten years to get over it. drum on the dance floor. time for a look at the weather. here‘s louise lear. we all woke up to since like this across the country, our first widespread