of a ban on filming inside the facilities. lets go to the financial times, which reports a new brussels corporate tax probe into ikea. it's the latest in the eu regulator's four—year crackdown on aggressive corporate tax avoidance. finally in the sun, the 5.1 billion hms queen elizabeth has sprung a leak, just over a week after being commissioned. the faulty seal will be fixed but it's prompting us to ask on twitter — what have you spent a small fortune on over christmas that gave you a sinking feeling? so let's begin. with me is nina trentmann from the wall streetjournal. i hope you have had some copy. i hope you have had some copyli did. —— coffee. i hope you have had some copyli did. -- coffee. let's start with the washington post and the dreadful

story of this train crashing down and onto the motorway, at the moment we believed three people have been killed, many more in hospital at the moment. really striking, they are looking at the speed at which the train was going. we think about 80 mph and this was very much the first run for this faster route. that is one of the things that struck me too, that the opening ceremony for this new track, the ribbon—cutting was on friday and then on monday when the train first time went there with passengers and luggage, it derailed. it seems as if it approached a term where it was supposed to go around 30, according to the operator of the tracks. but it went through at 80. it is posing serious questions about the conduct of the train or conductor, although at this point in time it seems as if investigators are poring over the scene and going over the information

there is about what could have caused the train to derail. it is quite remarkable, given that it happened during rush—hour, early in the morning, that more people haven't been killed perhaps on the motorway. a really busy part of america and thank goodness that so far we have only seen a limited number of fatalities. as we have said, the number could rise. one article, another interesting point was whether it made a difference that the train was equipped with a slowdown system which would have made it slow down at this corner but because of the lack of sensors that we re because of the lack of sensors that were to be installed later, they we re were to be installed later, they were that could have made a difference in preventing this accident. —— whether that. difference in preventing this accident. -- whether that. let's go onto a story which goes and goes. the guardian. michel barnier, the same message, you are not going to

get a special deal, not for the city of london. do you think this is just posturing or this is definitely it? the city of london police that it probably will get a special deal. are they completely misguided in thinking this? it depends on what you think the city of london thinks, the financial institutions and what the financial institutions and what the uk government thinks this topic as you said, the uk government, david davis has recently spoken about the canada plus plus agreement, which is similar to the one that the eu struck with canada in 2016, which excludes financial services. the idea was to have something like that with an inclusion of financial services which michel barnier has said essentially will not happen because of the uk leaving the single market, which was also in the current passport regime that uk banks used to do business on the continent. to

me it seems as if he has just repeated what has already been clear. you can't really tell whether there will be a last—minute fudge that it seems at this point in time the eu is making clear that it is sticking to his principles which is that if you leave the single market you cannot use passport in right. it isa you cannot use passport in right. it is a huge concern for london. at the moment banks are trying to figure out what to do because eu regulators have told them you cannotjust use a small european offices in continental europe for letterboxes and use passport in through the back doors of. you have to have fully fledged continental operations in order to do business on the continent. banks are currently working on implementing that.|j think working on implementing that.” think they have every contingency plan going. let's talk about this story here at in buzzfeed. cameras are not allowed inside this refugee camp, this is in the outskirts of the city —— in a city in greece.

however we know refugees have been sharing photos and videos by social media and it goes to show some of the conditions that are going on within this camp. we believe that this camp had a 2000 person limit on it, we think there is now about 7000 refugees in this camp, according to workers. it really goes to show the rise of social journalism workers. it really goes to show the rise of socialjournalism and social media in promoting stories online. it gives journalist two chances to report stories that they wouldn't necessarily have had access to just before because there wasn't really any information or there wasn't any viable source of information. of course it also goes to show the strain that countries like greece, italy and others are put under by the refugees that have arrived and are arriving on their shores and

this whole european question of how to deal with refugees and this question of will they be quotas? will they be implemented? there was a summit last week where there was a clash between european leaders on how to deal with the fact that in the end there and many more european, refugees arriving in southern europe than eastern. they have said they would delay money to the southern european countries rather than taking these refugees that are arriving and having them located in eastern europe. i guess thatis located in eastern europe. i guess that is quite an interesting, it highlights the fact that there is this ongoing problem which europe is trying to get to terms with. absolutely. lot of the time, the media and use can live on very quickly to other stories. this is ongoing and we are coming into the winter as well. conditions will only get harder. yes, at least for next the —— for the next 2—3 months,

people will be going through a hardship. especially those in these camps that are not equipped for as many as there are. let's talk about ikea. in the news again about its tax affairs of. the eu is looking into this company to see whether or not it it has breached state aid rules. they are not the first. the eu is ona rules. they are not the first. the eu is on a bit ofa rules. they are not the first. the eu is on a bit of a mission here. that is what american companies are saying, they are pointing out the fa ct saying, they are pointing out the fact that the eu has since 2013 started about 1000 investigations into tax arrangements by multinational companies but also by european companies. so far, in terms of those investigations that have been concluded, it is and is on, fiat, quite a number of big, us —based... fiat, quite a number of big, us -based. .. star fiat, quite a number of big, us -based... star bucks, and is on. -- is on. —— amazon. this one is interesting because it

isa this one is interesting because it is a european company, the question is a european company, the question is whether setting up two different groups within ikea, whether they because of transfer pricing, whether the company tried to reduce its tax bill in its home country and i would assume this will go on for a while. the european union has this issue that there are different tax rates between countries and there are countries that are trying to encourage business investment by offering better deals than other countries, which, if you are moving towards the smaller streamline the european union where you have a common currency, it doesn't really work if you have aggressive tax—cut addition between member states. absolutely. lastly, iam addition between member states. absolutely. lastly, i am glad we had time to get to this. how embarrassing. and navy‘s new £3.1 billion carrier, it was only

launched about 12 days ago and it will cost millions to repair a leak. tha nkfully will cost millions to repair a leak. thankfully it is not the taxpayer thatis thankfully it is not the taxpayer that is paying this. are people who built the ship, because it was found out that was an issue that had been in place as the ship was commissioned. it is unfortunate because it will take awhile to repair this and especially during times when spending for naval aircraft, the military is under a lot of scrutiny, i think it is a bit ofa lot of scrutiny, i think it is a bit of a concern. we will leave it there. thanks for watching the briefing, from me sally bundock and the rest of the team, goodbye. high pressure can bring unsettled

weather through any time of the year. we have a high pressure seen across three quarters of the british isles. not doing much to keep it away from the far north—west of scotland. what that high pressure can bring is quite a chilly start to the day and that will be a case for eastern scotland, and wales. my real concern to the start of tuesday is the dense fog patches. the lack of which we haven't seen so far this season. iam i am highlighting iam highlighting information they're. the bbc local radio is a good source of information. but you see there, on the bigger picture, there are islands of fog to be had quite widely across england and wales, and that's not the only source of poor visibility. 0bviously that frontal system coming in with the rain won't help matters there, high ground helping to lift the temperatures. in fact, down on the shores of the murray firth, it could be 13 or 1a degrees. but, going back to that theme of poor visibilities, the high ground of the cumbrian fells, the peaks, the western side

of wales and into the south—west could all be affected by some hill fog. and, despite the fact that the shield of fog lifts across the midlands and central, southern england, the fog could linger in east anglia and the south—east for the greater part of the day. and it could well be that we see a return of some of that fog as we start the new day on wednesday. more patchy, perhaps, but still the odd pocket of dense fog, and you only need one pocket, of course, to ruin your day. this frontal system makes slow progress down and across the british isles as we get on through the day on wednesday, bringing with it the possibility of some rain. i don't think there'll be an awful lot, although it may well be enhanced, that frontal system just waving its way across the heart of the british isles during the day. and to either side, essentially, it is still relatively mild, but i think as the frontal system comes a little bit further south, so the milder airs will tend to be confined across the southern parts of britain, maybe something slightly

colderjust making its presence felt across northern parts of scotland and into northern ireland. here, i think single—figure temperatures, but not perishingly cold, by any means at all, with the breezes coming around the top end of a new, developing area of high pressure as we close out the week. and then further south, that band of cloud, the old weather front, just tending to dissipate. maybe the odd spot of rain still in the far south, but we close out the week on a relatively dry note. take care. hello. this is breakfast, with naga munchetty and dan walker. a leak in britain's new £3 billion aircraft carrier. the royal navy confirms it will carry our repairs on hms queen elizabeth, amid claims the ship is taking on hundreds of litres of seawater every hour. good morning. it's tuesday, the 19th of december.

also this morning: parents, teachers, and young people are being asked to have their say on how children should be taught about sex and relationships in schools in england. at least three people are known to have died after passenger train crashed off a bridge onto a busy motorway in the us