this is bbc news. the headlines at 11:00pm: leaked papers reveal technology giant apple has been managing billions of pounds offshore injersey to avoid tax, but what they've been doing is not illegal. british formula one champion, lewis hamilton, avoided vat on a luxuryjet he'd bought by registering it in the isle of man. after the mass shooting in texas, the president says it's not a matter of guns but a matter of the gunman‘s mental health. and on newsnight, we will speak with the premiere of bermuda about the paradise papers, interpreting the importance of saudi's weekend of princely arrests and a broadcast interview with donald trump's nemesis, alec baldwin. good evening and welcome to bbc news.

we start tonight with new revelations from millions of leaked documents, known as the paradise papers, which show how some corporations and individuals try to avoid paying taxes. the technology giant, apple, has been managing most of its untaxed cash reserve offshore on the channel island ofjersey. it moved the money tojersey after a tax loophole in ireland was closed. although the company has done nothing illegal, its tax arrangements have been criticised by eu and us officials. the paradise papers were obtained by the german newspaper, suddeutsche zeitung, and shared with the international consortium of investigativejournalists, which includes the bbc‘s panorama. our business editor simonjack reports. a rapturous reception for the latest iphone. it's the most popular and profitable consumer product of all time. it's generated hundreds of billions

in profits for apple since it was introduced ten years ago. what these papers show is just how determined apple has been to keep the tax on those profits as low as possible. and how keen some governments, lawyers, and advisers have been to help them do it. for many years, apple sent profits made outside the americas to ireland where an elaborate corporate structure meant it paid nearly no tax on the billions it was making. taxes that would have been due to the united states where politicians started applying pressure to a defiant apple ceo tim cook. we pay all the taxes we owe, every single dollar. we not only comply with the laws but we comply with the spirit of the laws. we don't depend on depend on tax gimmicks. so, no more fiendishly complicated tax arrangements, right? wrong. documents obtained from the law form

appleby based in bermuda show that when ireland shot that a scheme down, the company went shopping for a new way to keep their tax bills low. a questionnaire was sent to appleby‘s offices in seven tax havens, all british, including questions that made their intention clear. can you confirm that an irish company, meaning apple subsidiary, can conduct management activities without being subject to taxation in yourjurisdiction? after this offshore beauty parade, apple plumped forjersey and in company accounts published since, show there's been no discernible increase in the rate of tax paid worldwide. now, let's be clear, apple has done nothing illegal but hundreds of billions of dollars remain entangled in a web of low tax jurisdictions, seemingly beyond the reach of any government. the tax equivalent of outer space. and, as these documents show, this is a system that has continually elufed international attempts to reform it. the boss of the international

organisation trying to fix this problem at that it's a work in progress. changing the rules that make it legal means that very of these companies today pay very little or no tax at all. this is what it's about. this is what is happening and this is what we're working on. apple actually pays a lot of tax, more than any other company in the world, but not as much as many think it should. it's also not alone. other multinationals use similar structures and us companies alone are estimated to have over $2 trillion stashed offshore. the paradise papers showed the lengths to which they and their advisers are prepared to go to keep their tax bills low. the labour party has renewed its demand for a public inquiry into tax avoidance, which is legal, and tax evasion, which is not. the prime minister theresa may said in response to the revelations that people should pay

the tax that is due. our political correspondent vicki young has the reaction from westminster. once again, the secrets held in offshore tax havens are raising questions closer to home. have governments done enough to make sure everyone pays their share of tax? and wealthy individuals, including the queen, have been dragged into the affair. there is no suggestion she's avoided tax, but today the labour leader was asked whether the queen should apologise for her private estate using offshore trusts. anyone that is putting money into tax havens in order to avoid taxation in britain, and obviously investigations have to take place, should do two things, not just apologise for it, but also recognise what it does to our society. who loses? schools, hospitals, housing, all those public services lose. later, a spokesman for mr corbyn insisted he wasn't calling for the queen to apologise.

the prime minister insists she's continuing the work of her predecessor david cameron. so we have seen more revenues coming to hmrc over the last few years, since 2010 £160 billion extra that they have been able to raise, but we do work, there's already work that's been done to ensure we see greater transparency in our dependencies and british overseas territories. order. urgent question... the leaks prompted an emergency debate in the commons, where labour called for a full inquiry and public lists of company ownership. why will the government not insist that our overseas territories, that our tax havens have to have public registers of beneficial ownership? why will they not do that now? ministers insist that this information is available to the tax authorities, and today hm revenue and customs told mps they'd investigate the paradise papers, promising to chase down those who try to hide money offshore and evade tax.

every extra pound that's paid in tax is, of course, good news for the treasury, as they wrestle with the country's debt and increasing claims for more funding for public services. but ministers know this is a question of fairness, too. that the idea of one rule for the rich and one for everyone else is extremely divisive. you can find much more analysis and all the background to the paradise papers online at the usual address: bbc.co.uk/news. flags are flying at half mast across the united states after a gunman killed 26 people at a church in texas yesterday. the killer was laterfound dead. he's been identified as devin kelley, who had been discharged from the us air force three years ago for domestic abuse. from sutherland springs, james cook reports.

yet again, it is a time for mourning, in america. the masked gunman was inside the church for a long time, say the police, moving round freely, firing with a powerful assault rifle. once he started firing rounds on the outside, i mean, what could the people inside do? there was nowhere they could go. are there too many guns in the united states? there are a lot of guns, but the guns don't kill people, it's the people that kill people. as the killer left the church, another citizen with a gun opened fire and then jumped in johnny langendorf's truck. once the gunfire was over, the gentleman who lives here came to my truck, opened the door, and he said that the guy hads just shot up the church, and he said, "chase him", and i said "ok, let's go". and people are saying you're a hero. no. i'm just a guy who wanted to the right thing. ijust wanted to do the right thing.

annabel's been wanting to ride with me and go with me here and there and... just last week, the pastor here was speaking of his beloved 14—year—old daughter. now annabel pomeroy is dead, murdered in the church she called home. belle was surrounded yesterday by her church family, that she loved fiercely. and vice—versa. our sweet belle would not have been able to deal with losing so much family yesterday. every corner of this community is in pain. the youngest victim was just 18 months old, and one family alone has lost at least five people. police say the killer, devin kelley, sent threatening texts to his mother—in—law. he'd been thrown out of the us air force for assaulting his wife and child. he did not have a licence to carry a gun in public. 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. nowhere, it seems, are americans safe from bullets, not even in their most sacred spacea. the answer? well, here they say it is more prayer and more weapons. guns and god. james cook, bbc news, sutherland springs, texas. a man has been found guilty of murdering his 18 month—old daughterjust weeks after formally adopting her. matthew scully—hicks inflicted numerous injuries on elsie, who died after being violently shaken and struck on the head. our correspondent sian lloyd reports. ba by elsie, described as 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. within hours of matthew scully—hicks arriving at court this morning, the jury had found the part—time fitness instructor guilty

of her murder. the 31—year—old had covered up months of abuse to social workers, doctors and to his husband. our thoughts today are with little elsie and those who knew and loved her. her untimely death atjust 18 months old has had a devastating effect, first and foremost on her family, who remain uppermost in our thoughts. this was the 999 call matthew scully—hicks made when elsie stopped breathing. i was just changing my daughter for bed, and then she went all floppy and limp, and now she's not doing anything, she's lying on the floor. is she awake? no. is she breathing? no. 0k, are you right by her now? yes, i'm trying to do cpr. elsie's injuries included a fractured skull, several broken ribs and a broken leg. there was evidence of recent and older bleeding in her brain, consistent with having been shaken and her head struck by a hard object.

the prosecution said matthew scully—hicks was struggling to cope with elsie. in texts to his husband craig, who worked away, he called her a "psycho" and "satan dressed up in a babygro". matthew and craig scully—hicks had applied to adopt elsie through the vale of glamorgan council, but matthew had, in fact, been abusing the little girl while social services were supervising the adoption process. the actions of social workers, together with the other agencies involved with the family, will now be scrutinised by an independent review. matthew scully—hicks will be brought back to court tomorrow, to be sentenced for the murder of his adopted daughter. sian lloyd, bbc news, cardiff crown court. the family of a british—iranian woman being held in prison in iran have accused borisjohnson of making comments that could increase her sentence. nazanin zaghari—ratcliffe was said by the foreign secretary to be teaching peoplejournalism, but the iranian authorities said

this was the same as spreading propaganda. mrjohnson is to call iran's foreign minister to clarify his comments. the foreign office says ian squire, a british man kidnapped in nigeria last month, has been killed. mr squire was working for a christian medical charity, helping people in a rural community. three others have been released. priti patel, the international development secretary, has apologised for breaking ministerial rules after she held undisclosed meetings with the israeli prime minister and other figures while on holiday. she admitted today that the foreign office had not known about the trip in advance, despite an earlier claim that the foreign secretary boris johnson had been informed. that's a summary of the news. newsday is coming up at midnight. now on bbc news, it's time for newsnight. lord ashcroft, hi,

i'm richard bilton. i work for panorama, sir, can i have a quick word with you? i've been trying to send you these letters, but you wouldn't take them. sir, can ijust have a quick word with you? did you have tens of millions in an offshore trust that you secretly controlled, sir? does that mean you could avoid millions in tax through that trust? dear, dear, dear, is that your response? she doesn't remember anything.

where are we going to end up? i'm not going to follow you in there, sir.