this is the briefing. i'm david eades. our top story: the latest revelations from the paradise papers. the formula one champion, lewis hamilton, avoided vat on a luxuryjet he'd bought by registering it in the isle of man. donald trump arrives in south korea on the second leg of his marathon asia tour. we'll be live in seoul. and rescued from captivity to breed in the wild. how this endangered species could come back from the brink. the price of oil surges past $61; per barrel following a crackdown on corruption in saudi arabia. crude is up over 40% sincejune. we'll be speaking to an expert to see if this run can continue. a warm welcome to the programme, briefing you on all you need to know

in global news, business and sport. and in a bid to drive down absenteeism in school, parents are being told to get a grip and don't keep their children out of schooljust because they have a cough or a cold. are you facing that dilemma this morning? be a part of the conversation. tell us what you think, just use the hashtag: we start with new revelations from the millions of leaked documents known as the paradise papers, which show how some corporations and individuals try to avoid paying taxes. bbc‘s panorama has revealed that the formula one champion, lewis hamilton, avoided tax on a luxuryjet by importing it to the isle of man. evidence in the documents suggests the racing driver was able to collect a vat refund of £35 million. mr hamilton's lawyers insist the arrangement was lawful. panorama's richard bilton

has been investigating. when you hear "tax haven," you might think palm trees. they're not all like that. we've arrived in a little place between belfast and liverpool, this is the isle of man, it's a british crown dependency and it's an important tax haven. and we have found that the island offers a special service that the rich and famous love. take formula one world champion lewis hamilton. in 2013 he made a dream purchase — a £16 millionjet. the isle of man gave him back £35 million as a vat refund. lewis hamilton had to fly his jet here to the isle of man just once. he came here in 2012 with his then girlfriend, the pop star, nicole scherzinger. and our documents show that customs and excise here were happy to come in early, at 6am in the morning, to sign off on the vat deal.

there are nearly 1,000 jets registered here. we believe they come here because the isle of man don't properly apply the european union and uk rules. now, those rules are very complicated. but if you use your plane for fun, you can't get vat refunds. i can't believe i have my own plane still, after all these years. look at this post, lewis hamilton is open about using it for fun. he shouldn't have got a full refund. if they are using it for private purposes, the fact that all this money is being refunded is quite shocking. you should not be getting vat back if it's private usage, and you're getting vat back. lewis hamilton's lawyers told us he had a set of professionals in place who run most aspects of his business operations. and they said isle of man customs gave informed approval to the scheme. in total, the isle of man has handed out more than £790 million in vat refunds to jet—leasing companies.

isle of man customs has admitted it has given refunds for personal use ofjets as long as it's mainly used for business. that shouldn't happen. as a result of our investigation, they've called in the british government to review its procedures. the paradise papers show there are other secrets on this island. we've found evidence that shows just how far the isle of man government has been prepared to go to help tax dodgers. the european savings directive was an attempt to stop tax evasion across europe. we've found evidence that the isle of man changed one of their laws to help people dodge the new tax. now, you might think getting approval for something that could help tax evaders would prove difficult, but not on the isle of man. we have letters from lawyers to the island's regulator. "if you believe it would be helpful for us to provide you with ideas as to how to amend the regulations,

please let simon and myself know." in switzerland, i tracked down the man who drew up that scheme to help tax dodgers. i want to show you something. the one that needed the isle of man to change the law. it's actually changing the laws, the isle of man changing their own laws so this scheme to help tax evaders can work, isn't it? i would agree with you, yes. that is amazing to me, that's amazing to me. the isle of man's top politician, the chief minister, has promised to investigate our allegations and apologised if the law was changed for tax dodgers. but what about the regulator himself? did you change the law, sir, to help tax dodgers? he's retired now. i tracked him down. no, sir, i think you should help us with this. it was the european savings directive and you changed the law. i have nothing to say. what would you say to our

viewers who pay their tax? i have no comment on that. the responsibility is with the financial services authority. contact them. more names from the paradise papers, more revelations still to come. richard bilton, bbc news. the paradise papers also show that apple started actively looking for a new tax haven after ireland had to close the arrangement apple had been using to pay negligible taxes on its international profits. the company contacted seven tax havens, seeking official assurances of tax exemption. it chosejersey, and the amount of tax it pays has remained virtually unchanged. there is nothing illegal in what apple has done. it says it remains the world's biggest taxpayer but its tax arrangements have been criticised by the us and eu authorities. and you can find much more analysis and background to the paradise papers on our website: let's brief you on some of the other

stories making the news. the us air force says it failed to report that the man accused of shooting dead 26 people at a church in texas had a conviction for domestic violence. this would have made it illegal to sell or give a weapon to the suspected gunman, devin kelley. he was convicted by court—martial in 2012 of assault against his wife and step—son. funerals have been held for five argentine tourists killed in last tuesday's truck attack in new york. in their home town of rosario, dozens of relatives and friends paid their last respects to the five friends, part of a group of ten, who'd travelled to the us to celebrate 30 years since their graduation from college. the price of oil has surged past 64 dollars per barrel following a crackdown on corruption in saudi arabia. justin urquhart—stewart

from seven investment management joins me now. i'll be speaking to you a little later in the news briefing but first let's talk about the oil price. it is in its —— inexorable at the moment. in the last five months we've seen the prices rise because opec and russia are trying to control the prices and it has been successful. in the beginning when they suggested it most of us poo—pooed it, but it has worked. now ina poo—pooed it, but it has worked. now in a different situation, this is a sort of arabian soap opera we are seeing developed here, as we see the crown prince taking deliberate action to try to control corruption. now, that is fine to an extent, but it has created a level of nervousness for anyone outside at what's happening in saudi, will it

be stable, will there be a coup, what's happening? it is pushing up the oil price. he is probably delighted. your point is this is not in his control, i suppose, the market is deciding various reason to be anxious, not least with the saudi relationship with iran as well. yes, and iran will be happy to see that going up. in terms of the price, it has gone up 40% sincejune, that is significant. we know for global economies that spout. when the oil price came down, that was good for the american economy —— that is bad. that will affect china, that will affect india who don't produce very much. this is inflation. central bankers might enjoy the inflation coming through the system, certainly some governments. a little more inflation coming through the system. the question is how far it will go, some say up to $70 at the end of the year. it is quite possible at the

moment because of the constriction of supply and this level of nervousness, it is really quite possible. we came from $115, down to $30, and appiah. we have come a long way up. it could go anywhere. thank you. keep in touch with us on one of the stories of the day, parents being told in southern england by a council to get a grip and don't keep your children out of schooljust because they have a cough or cold. that is our talking point today, so keep the conversation going. # bbc the briefing. doctors say black and asian patients are needlessly dying while waiting for organ transplants because of a severe shortage of ethnic minority donors in the uk. only a third of black and asian families allow a dead relative's organs to be used, yet they are three or four times more likely to suffer organ failure than white people. and research shows the donor shortage is partly to do with cultural and religious barriers, as sarah corker has been

finding out. two—year—old mason is a bundle of energy. yet just six two—year—old mason is a bundle of energy. yetjust six weeks ago he was a very ill little boy. he had failure in both of his kidneys. he was undergoing dialysis for two yea rs. was undergoing dialysis for two years. he had to be attached to a machine for 12 hours at night. to save his life, his father lawrence became an organ donor. save his life, his father lawrence became an organ donorlj save his life, his father lawrence became an organ donor. i thought the best chance he would have would be for me to donate my kidney to him and so he wouldn't have to spend as long on dialysis or it could mean if it didn't work he might die. it is just amazing to see him running around, knowing he will have a really good chance of life, normal life. but not everyone is so lucky. there is a serious shortage of african caribbean donors. # the

story unfolds. natasha is a singer. she wrote this song about how complications from diabetes led to organ failure. she is still smiling, but she has lost her sight com pletely but she has lost her sight completely and is now desperately needs a dual transplant. waiting for yea rs needs a dual transplant. waiting for years feels like eternity already. you just hope and pray that a kidney or pancreas comes up because you just hope and pray that a kidney or pancreas comes up because it holds everything with life is put on hold. every day up to three people die waiting foran hold. every day up to three people die waiting for an organ transplant in the uk. and if you are black, asian orfrom in the uk. and if you are black, asian or from a in the uk. and if you are black, asian orfrom a minority in the uk. and if you are black, asian or from a minority ethnic group on average you wait six months longerfor a kidney group on average you wait six months longer for a kidney than white patients. yes, if you need... this man's stepson died from multiple

organ failure. he set up a charity to tackle cultural and religious barriers to donation. myths, fears, lack of awareness, apathy, not my problem, all of these things are in there. mistrust of the medical establishment as to what's going to be done with my organs. attitudes campaigners said much needs to change to stop people are dying needlessly. since filming, natasha's health has deteriorated. she is now seriously ill. while lawrence and mason are both recovering well at home after a successful transplant. talking about our talking point, we have a response coming from far and wide, this one about india, keeping kids out of school. in india, according to james, some pupils take children out of schooljust according to james, some pupils take children out of school just to revise for exams. slightly different. keep those coming and

stay with us on the briefing. you're watching the briefing. our headlines: the latest revelations from the paradise papers. also on the programme: west ham are looking for a new boss after sacking slaven bilic on monday. will it be david moyes? that and more in the sport briefing. the israeli prime minister, yitzhak rabin, the architect of the middle east peace process, has been assassinated. a 27—year—old jewish man has been arrested, and an extremistjewish organisation has claimed responsibility for the killing. at polling booths throughout the country, they voted on a historic day for australia. as the results came in, it was clear — the monarchy would survive. of the american hostages, there was no sign. they are being held somewhere inside the compound, and student leaders have threatened that, should the americans attempt rescue, they will all die. this mission has surpassed all expectations. voyager one is now the most distant man—made object anywhere in the universe, and itjust seems to keep on going. tonight, we proved once more that the true strength of our nation

comes not from the might of ourarms, or the scale of our wealth, but from the enduring power of our ideals. you are watching the briefing. our headlines: the latest revelations from the paradise papers. the formula 1 champion lewis hamilton avoided vat on a luxuryjet he had bought by registering it in the isle of man. within the past couple of hours, president trump has begun his first visit as us president to south korea, on the latest stage of his tour of east asia. his 24—hour visit will be crucial to show the alliance between the two countries, as they face a growing nuclear threat from the north. but there are key differences of opinion between the us president and his south korean counterpart. our correspondent, robin brant joins us from seoul. pretty hawkish, even bellicose stuff

that we heard from tokyo. probably need a different approach here, would you say? well, i think no options are off the table remains the case, but don't expect president moonjae—in, south the case, but don't expect president moon jae—in, south korea's president, to echo those words that you heard from the japanese prime minister, shinzo abe, yesterday. they have a different view on how to deal with kim jong—un and north korea's growing weapons programme. president moon was elected with a pledge to extend an olive branch. he knows following repeated missile tests that that cannot happen. but nonetheless, you can't bring the north koreans to the table simply by threatening military action. donald trump in the past has called him an

appeaser. that is a message from the us president to a nation with whom they have a six decades long military alliance, so a clear difference of opinion on what those two men think about how to deal with the north at the moment. having said all of that, when they sit down in the distance, that is the official residence of south korea's president, in an hour or so they will want the message which emerges to be very clear. they are together, they want strength in unity to be they want strength in unity to be the message which goes out loud and clear to people here in seoul, and north korea as well. if you can hear me over the tannoy, you whispered the word appeaser, which doesn't go down well, but i suppose donald trump's position will be this. softly softly doesn't seem to work at all. and actually, kim -- moon jae—in will want to show that south korea and other east asian allies remain staunchly in agreement with

the united states in terms of their military approach. that is absolutely crucial at the moment, in terms of preparing this, in terms of making it clear that if the north we re making it clear that if the north were to launch an attack, conventional or nuclear, here or on any us territory, then the response would be overwhelming. but underneath there are tensions, there are differences of opinion. it is not only about north korea, but trade between the united states and north korea. ice dance president trump will mention that, but very much on the periphery. a baby gibbon injava has become the first of its species to be born in the wild to parents that were both rescued from the illegal pet trade. the organisation conservation international says the arrival provides hope for the future of this endangered species. but researchers monitoring the trade in apes warn that it continues to threaten many species, some of which are close to extinction. the bbc‘s victoria gill has been in indonesia to investigate. in this protected rainforest in

indonesia, conservationists introduced me to a very special family. these are javan gibbons. they were released here by a team who rescued them from the pet trade. now, they have settled into their new home and have just had a baby. at six—month—old baby is the first abjavan at six—month—old baby is the first ab javan gibbon to at six—month—old baby is the first abjavan gibbon to be born in the wild and rehabilitated. both parents studied their lives in the pet trade and now they are living wild as a family —— ab. but some gibbons are not so lucky. they are still sometimes taken from the wild and sold as pets. researchers say the trade is now happening more online. sometimes on social media. we found this video of a given for sale on facebook, and british researchers

who are studying the pet trade showed me videos and pictures posted by indonesian pet shops, including this one of a babyjavan gibbon. —— gibbon for sale. it is illegal to sell these endangered animals, and gibbons are not the only kind of ape affected. these baby orangutans were also rescued and are now being cared for at a sanctuary. apes are very intelligent. being ta ken for at a sanctuary. apes are very intelligent. being taken from their family to be someone's pet is frightening for them. he was found injakarta, in a postal package. someone was posting her? exactly, it is horrific that this was happening. when we found her she was traumatised. it was really difficult frost to get her going. these youngsters are learning to live in the trees so they can one day go back to the forest. and facebook told us they had the video we found and said they wanted to help tackle the illegal trade in protected wildlife. conservationists here want to fight the trade as well, and they

wa nt to to fight the trade as well, and they want to bring more of these givens out of cages and into the wild, where they belong —— gibbons. here is our briefing on some of the key events happening later. the nato secretary general, jens stoltenberg, will hold a press conference ahead of a defence ministers meeting in brussels mid—morning. and later, in moscow, a communist party rally to commemorate the 100th anniversary of the russian revolution. then, around midday in istanbul, the trial of four members from the opposition newspaper sozcu. they are accused of links to last year's failed military coup against president erdogan. in sport: irish horses have finished one—two—three in australia's biggest race, the melbourne cup. the race was won by rekindling, ridden by corey brown, his second triumph in the race. now the rest of today's sport briefing. here is tulsen tollett. here's what we're looking forward to at the bbc sport centre this

tuesday where david moyes is expected to be named as the new manager of west ham united, possibly on an interim basis. ronaldo and messi go head to head once again as they head to another award ceremony, and andy murray prepares to face roger federer one more time in glasgow. just under six months ago, david moyes's managerial career was at a new low. he had just resigned as sunderland boss after his side was relegated, but now looks set to be heading back to the english premier league. west ham united are expected to officially announce him as their new manager on tuesday. the former manchester united and everton boss is expected tojoin the club on an interim basis until the end of the season. west ham were beaten 4—1 by liverpool last weekend, to leave them in the premier league relegation zone. he was appointed at sunderland when they were relegated to the championship. now, he left there in may following that relegation, and it is that the concerns a lot of west ham fans. does he have the

right skill set to keep west ham in the premier league? now, if he is appointed, he does have the luxury of perhaps a little bit of time on his hands, because it is an international weekend. that means west ham's match in the premier league, the next one they will be playing as against watford, and that isa playing as against watford, and that is a week on sunday. one thing we know about cristiano ronaldo and lionel messi is that they hate losing. this time last year, gianluigi buffon beat them in the annual golden foot award. the 2017 prize will be announced later, with ronaldo and messi both in the running again. the winner gets to leave a permanent mould of theirfootprints in monaco. andy murray's aches and pains will keep him out for the rest of the season, but they won't stop him playing roger federer on tuesday. he will face the 19—time grand slam champion in a charity match in glasgow. it is a year since murray became world number one, but he has now slipped to 16 in the rankings due to a hip injury, having last played competitively in july. so andy murray's season hasn't gone how he would have liked, and the same can be said

for the sacramento kings. they face oklahoma on tuesday — one of ten games in the nba. the kings are having a shocker. their defeat to detroit at the weekend was their seventh in a row, and they're now sitting second—from—bottom in the western conference. now, in case you missed it: italian great andrea pirlo has announced he is retiring from football after playing his last game for new york city. pirlo has 116 caps for italy and won the world cup in 2006. he played most of his career in his homeland for both milan clubs and juventus. in a message on social media, he thanked his family for their support throughout his career. mo farah is reaching the end of his career, but isn't finished just yet. the four—time olympic champion has made the shortlist for the iaaf athletics awards. the 3a—year—old, who defended his 10,000m world title in london in august, will compete with wayde van niekerk and qatar's mutaz essa

barshim. the winners will be announced on 2a november. harvard university has honoured sir eltonjohn for his contribution in the fight against hiv/aids. he founded the eltonjohn aids foundation 25 years ago, and it has raised more than $385 million to help fight hiv/aids. he joins the likes of archbishop desmond tutu and malala yousafzai as a recipient of the harvard university—based organisation's peterj gomes humanitarian award. stay with me on bbc news. i will be back with the business briefing in just a few moments. more on the oil price rise following the clampdown in saudi arabia. don't go away. change in the weather on the way for many parts of the uk.

monday was a spectacular day, with clear blue skies, beautiful autumn colours. this picture from lincolnshire. but the clouds started rolling in during the course of the evening and overnight, and many western and northern areas have been very cloudy so far. we've had some rain, and all of this now is shifting in an easterly direction. so a very different early tuesday morning on the way, nowhere near as frosty. we had temperatures around minus five or six degrees monday morning. tuesday morning is going to be some eight, possibly ten degrees higher. so this is what is happening. this weather front, the cloud, the rain and the wind is advancing from the west towards the east. that is going to prevent any frost forming, and the early morning temperatures on tuesday will be around five or seven in the south—east. even double—figure temperatures there, across the south of wales and into plymouth. 12 degrees expected here. a little bit fresher in the north—west of the country.

the front is through here at this stage, so that means the colder atlantic air has arrived. only five in stornoway, six in belfast, chilly for glasgow, six degrees. the rain at this stage, this is 8:00am, is flirting with lancashire, western parts of wales, and cornwall. at this stage, just spots off central and southern england, and maybe some sunshine from hull all the way down towards brighton. but then that weather front, as it moves in an easterly direction, the wind will increase, the clouds will increase, and in fact for a time we could have some heavy rain across the midlands into lincolnshire, as well. now, noticed that just about norwich there, maybe kent, hanging onto some of that brightness through the course of tuesday. so not everyone is going to get the rain on tuesday. now, this is the following night. so, tuesday night into wednesday, that weather front finally pushes towards the east. the sky is clear once again, so through the early hours of wednesday morning, it is going to turn clear. starry skies, and we are going to get another frost. so the frost is going up and down a little bit.

we had a frosty monday morning. it is going to be frost—free on tuesday, and then another frost on the way wednesday morning, because of those clear skies. maybe on wednesday morning it won't be quite so frosty in the south—east, because of the weather front, because of the cloud and the spots of rain. but many of us will wake up to a chilly, sunny start, before more rain moves in. this is business briefing. i'm david eades. the paradise papers reveal tech giant apple has a pile of cash worth tens of billions of dollars injersey, where it pays no tax. the us president visits south korea as he continues his tour of asia. yesterday, he talked tough on trade, but can we expect more of the same today? and on the markets: the price of oil still holding above $61; per barrel. it has dropped a tiny bit, but still very much on the up after the so—called crackdown in saudi arabia by king salman. we also have the australian all

ordinaries.