this is bbc news. welcome if you're watching here in the uk or around the globe. i'm kasia madera. our main stories: the uk conservative party chairman nadhim zahawi says an error in his tax affairs was accepted by authorities as having been "careless and not deliberate". president zelensky says he'll keep asking western allies to send modern tanks to ukraine, after a meeting of more than 50 countries ended without agreement. translation: we will still have to fight - for the supply of modern tanks. but every day we make it more obvious, there is no alternative to making the decision on tanks. millions of people around the world prepare for lunar new year.

hello, welcome. the uk conservative party chairman, nadhim zahawi, has responded to reports that he had to pay a penalty as part of a multi—million—pound tax settlement. in a statement, the former chancellor said the tax office had "disagreed about the exact allocation" of shares his father had in the polling company yougov, which mr zahawi founded. he said the uk's tax authority, hmrc, had concluded it was a "careless and not deliberate" error and that he had paid what was due. labour had earlier called for mr zahawi to resign over the matter. our political correspondent jonathan blake has more on today's statement. yes, for almost a week, nadhim zahawi has been under pressure to give more detail about his tax affairs. there is one central question

at the heart of this scrutiny, and that is whether he used an offshore entity to hold shares in the polling company yougov, which he set up before he came into politics back in the year 2000, and also whether subsequently he has paid a settlement to hmrc for tax that he owed as a result of potentially avoiding capital gains tax, having put those shares in the offshore firm, and on top of that paid a penalty because of the mistake that was made. there was a report yesterday in the guardian newspaper that claims the total amount paid was £4.8 million. the sun on sunday made the initial report last weekend that mr zahawi had indeed paid a settlement to hmrc to end this potential dispute. and we'd had no denialfor mr zahawi and his team about those two central claims, very little detail until now, other than a very short statement saying his taxes were up—to—date and he had

effectively paid what he owed. we had this statement, it is a full statement. just talk us through what we need to look out for. he starts off by saying that he knows scrutiny and propriety are important parts of public life and he wants to address some of the confusion, as he puts it, about his finances. it is regarding the setting up of yougov, which i mentioned, that he focuses on in the statement. he said when he set it up, he didn't have the money or expertise to go it alone, so he asked his father for help. "he took founder shares in the business," he said, "in exchange for some capital and his invaluable guidance." he then moves on to when he was being appointed chancellor of the exchequer, which was under borisjohnson as prime minister, briefly, for a couple of months, he held that office. questions were raised, he says, about his tax affairs, he discussed this with the cabinet office at the time. the statement goes on to say that following discussions with hmrc, "they agreed that my father was entitled to founder shares in yougov, though they disagreed

about the exact allocation." he goes on, "they concluded this was a careless and not a deliberate error," and that he chose to settle the matter and pay what they said was due. so, a lot of detail there, but to unpick it, at the centre of this is a disparity or a disagreement around how many shares nadhim zahawi's father was holding in yougov, the company which he set up with his help, we now learn, at the time, and whether he was holding more shares as a founder than he was entitled to or allowed to. but the upshot of it is he has acknowledged that he paid a settlement to hmrc, he hasn't talked about exact amounts of money, he hasn't talked specifically about paying a penalty, just paying the amount that was due. so going into some detail here about the ins and outs of the company he set up, but, effectively, admitting to those two key claims that we have been reporting over the last few days

that he did indeed pay a significant sum of money to settle a dispute over his taxes and over and above that, it seems, a penalty as well. jonathan blake, our political correspondent, just going through some of the points of the statement from nadhim zahawi that we had a little bit earlier today. we are going to discuss the wider implications of uk taxes. let's speak to richard murphy, who is a chartered accountant who campaigns for tax justice. in the past, he's advised the trade union congress and many of his ideas were adopted by the former labour leader jeremy corbyn. you're joining you'rejoining us now in the new capacity of professor of accounting at the university of sheffield management school. welcome. just terms of, when we hear nazim zahawi has been categorical that hmrc

concluded this was careless and not deliberate, in terms of the wider picture, what prompts a discussion with hmrc like this —— nadhim zahawi? what prompts there, i don't want to say investigation, but they're looking into some then like this? i they're looking into some then like this? ~' , ., ., , this? i think investigation is the ri . ht this? i think investigation is the right word. _ this? i think investigation is the right word, because _ this? i think investigation is the right word, because it - this? i think investigation is the right word, because it is - this? i think investigation is the right word, because it is the - this? i think investigation is the i right word, because it is the word they would use, or an audit of one of the two. these things are commonplace. they happen. a person has omitted their tax return, and remember, it is your responsibility to declare the amount of text that you think you are owing to hm revenue and customs. they don't decide in the first instance, you do. any taxpayer will submit their tax return, and if the revenue has information the thing there may be something wrong with the tax return, and there could be all sorts of reasons why that could arise, they might decide to undertake an investigation of that person's

affairs, that they want further information, that they are going to investigate. they give due warning that you need to be full, open and honest with them. and they will tell you what information and what areas of your tax return they're going to investigate. and they no doubt did that in this particular case. they said they were going to look at the capital gains tax that is what we have been led to believe, and they wanted to understand whether the right amount of tax had been paid, and they would have asked a lot of questions, i suspect, and they would have asked a lot of questions, isuspect, given and they would have asked a lot of questions, i suspect, given the sums involved. i have been doing tax investigations for nearly a0 years. i am a professor, but i instantly chartered accountant, i still have life investigations going on at the moment, so i understand this, and they take a long time to resolve in complex cases, and this will no doubt did as well. it will be looking at, frankly, the ambiguities in a case like this, and they will be any you would tease, and that is actually what is going on right

here, particularly offshore. the difference between the legal form, with the documentation says, and the actual substance of what they think is really going on, and they will argue about that. there are no blacks and whites in most of these cases, there is only opinion, different opinion, and an agreement is reached of a settlement and the penalty will entirely depend upon how much cooperation that they they have got and how significant they think the original misstatement was. when it comes to the penalty, does that mean the penalty can change? i have got to copy at that when it comes to the figures in terms of this case, we don't have... the bbc were not able to verify the figure, but the guardian newspapers talking by 30% penalty. it is a variable penalty, depending on what the

complexities of the case are? if the revenue think— complexities of the case are? if the revenue think there _ complexities of the case are? if the revenue think there is _ complexities of the case are? if the revenue think there is an _ complexities of the case are? if he: revenue think there is an absolutely genuine error, or the ever is a genuine error, or the ever is a genuine misunderstanding of a point of law, where there has to be almost new decisions made, asked what that law may be, the penalty can be 10% or less. up to 30% indicates they think the person has been careless but has probably not been trying to mislead them. between and 70% penalty, this is a penalty geared to the amount of tax due, the amount of tax owed multiplied by this percentage, between 30 and 70%, they think the person has definitely tried it on. above 70%, and this can go to 200% in rare cases, but 100% is more common, they think the person has been deliberately misleading them, deliberately abusing that responsibility declare the right amount of tax. if it is a 30% penalty, the limit of the route

the revenue think would be a genuine error, a moving just into the area where they think you were trying to avoid tax year. just where they think you were trying to avoid tax year-— avoid tax year. just to restate, disease —— nadhim zahawi saying the hmrc said it was a careless and not delivered error. professor murphy, formally advising the trade union congress and the former labour leaderjeremy corbyn, thank you for your time. lots more on our website as well. but the spotlight notjust on nadhim zahawi, also on the prime minister as well. a senior labour mp has accused the prime minister of failing to deliver the integrity and professionalism he promised, after he was fined for not wearing a seat—belt. sir chris bryant, who chairs the commons standards committtee, said rishi sunak had shown a "pattern of misjudgement". lancashire police issued a fixed penalty notice after mr sunak posted a video shot in the back—seat

of a car. let's turn to ukraine. president zelensky and the first lady have been taking part in a memorial in kyiv for interior minister denys monastyrsky and 13 other people killed following a helicopter crash. the accident happened earlier this week in a suburb of kyiv and set a kindergarten on fire. meanwhile, president zelensky says he'll keep asking western allies to send modern tanks to ukraine, after a meeting of allied nations in germany ended without an agreement to provide them. protests have taken place in berlin to demand the approval of german—made tanks to be sent to kyiv. aruna iyengar has this report. this is what kyiv wants, but can't yet have — german—made leopard 2 tanks as part of hopes for hundreds of western battle tanks to help defend their country and take back their land. ukraine says modern tanks

are key to holding back russia's expansion plans. translation: the partners are firm in their attitude. i they will support ukraine as much as necessary for our victory. yes, we will still have to fight for the supply of modern tanks, but every day we make it more obvious — there is no alternative to making the decision on tanks. president zelensky has made his appeal to this meeting of defence chiefs at ramstein airbase. poland has agreed to train ukrainian soldiers in using the leopard 2s, but berlin gets to decide where the leopard tanks are deployed. the us is also under pressure to make its abrams tanks available to ukrainian forces. it has not said yes yet, but is offering other support. until putin ends this war, his war of choice, the nations of this contact group will continue to support the defence of ukraine in order to uphold the rules—based

international order. domestic politics, its past, and a fear of escalating the conflict all play into germany's caution. but this meeting was about more than just tanks, with much wider pledges of military aid and an air of urgency. front—line ukrainian units are using soviet—era tanks — they need modern equipment. they expect a spring offensive from russia and bigger battles to come. with me is bbc ukrainian reporter 0lga malchevska. it was such a shock for ukraine when that helicopter crashed. today we saw president zelensky and the first lady at this memorial. yes. lady at this memorial. yes, absolutely. _ lady at this memorial. yes, absolutely. the _ lady at this memorial. yes, absolutely. the funeral- lady at this memorial. yes, absolutely. the funeral is i lady at this memorial. yes, - absolutely. the funeral is taking part in different parts of kyiv region in the memorial service is also in different parts of kyiv region. we prop president zelensky

and his wife and many other officialsjoining regular people, regular citizens, in the capital kyiv, where there was an official ceremony. what was interesting, there was a huge queue of people just bringing flowers, according to ukrainian media. there was almost half a climate or queue, although in this country you might think, they are getting used to funerals and death is quite regular because of the russian war, but lots of people were coming there on saturday morning to actually say goodbye to those people. it says something about those officials and about the place this tragedy took any hordes of ukrainians. the place this tragedy took any hordes of ukrainians.— place this tragedy took any hordes of ukrainians. . . , ., . , ., of ukrainians. the circumstances and not least there _ of ukrainians. the circumstances and not least there was _ of ukrainians. the circumstances and not least there was a _ of ukrainians. the circumstances and not least there was a nursery - of ukrainians. the circumstances and not least there was a nursery which l not least there was a nursery which part of this. so many children were killed. , , , killed. yes, it is quite interesting how the local _ killed. yes, it is quite interesting how the local community - killed. yes, it is quite interesting how the local community was - how the local community was reacting. we are getting reports of how the childcare staff were trying to help those children, literally

dragging the children out of the windows. some teenage guys were trying to help them. i saw them telling the reporters how they are trying to get the reporters through the windows —— children through the windows... they were trying to get those children through the windows and the staff of the inner garden was also trying to do that, and as far as we know, at least one person from the staff, one of the teachers, she died, and one child died there as well. so far we know that there are ia killed but four of them were civilians, including the staff of the kindergarten. 25 people are injured, including 11 children who are now in hospital, some was quite difficult conditions. just are now in hospital, some was quite difficult conditions.— difficult conditions. just the tra . ed difficult conditions. just the tragedy of _ difficult conditions. just the tragedy of the _ difficult conditions. just the i tragedy of the circumstances, really, really difficult. we saw

president zelensky there today. we saw president zelensky making an appeal yes yesterday to the international community for tanks. germany not moving on that at the moment. just explain to us the frustration must be across ukraine in terms of that lack of decision. it was quite interesting, because ukrainian media, when they were reporting about the ram stein meeting, they were almost certain that the tanks would be approved, and those in the ukrainian media and the country, they thought the text would be given. it came as quite a surprise to the craning people it was not approved, and when we heard yesterday the us defence minister speaking, when he was asked about why the tanks were not approved, you could look at his face and also make some kind of assumption of what he thought about it, so there was a feeling among the journalists,

especially the ukrainian journalist, that there was quite a tough discussion happening before that, and honestly the ukrainian community, thejournalists and honestly the ukrainian community, the journalists saying that, yes, they are frustrated but they do have a hope that the decision would be reconsidered. {jigs decision would be reconsidered. olga malchevska. — decision would be reconsidered. olga malchevska. as _ decision would be reconsidered. olga malchevska, as always, thank you for bringing us up—to—date with all the stories from ukraine. olga malchevska from the bbc ukrainian news service, thank you. the united states' treasury is imposing extra sanctions on the russian mercenary group wagner, which has been fighting alongside moscow's forces. wagner has faced american sanctions since 2017, but the new measures treat it as an "organised crime group". the us says wagner employs 50,000 fighters in ukraine, most of them convicts. our north america correspondent peter bowes explains why this action is being taken now. this is another attempt by the united states to curb the activities of the wagner group, said to number some 50,000 in ukraine right now, made up mostly of convicts from russian prisons.

it first came to prominence in 201a during the annexation of crimea and then in the months before the russian invasion of ukraine last year, wagner group were said to be involved in the false flag attacks that we heard so much about at that time, essentially the faked provocative attacks that were supposedly designed to give moscow some justification for its invasion of ukraine. and ever since then, the wagner group has been very prominent in ukraine, responsible — according to the united states — for a number of atrocities, and by designating them an organised crime group, this is an attempt to really curb its activities, notjust in ukraine, but globally, by making it more difficult for other countries, other organisations and other entities to do business with this private group. something else the united states has identified is that an apparent gulf in thinking, perhaps a lack of respect,

between the traditional russian army, the russian military and the leadership of the wagner group. and the us is talking that up, playing it up, presumably in a further attempt to curb the overall activities of the russians in ukraine. peter bowes on that us decision on the wagner group. let's go to israel now. thousands of anti—government protesters are gathering in tel aviv for what are expected to be one of israel's biggest demonstrations in years. protestors are angry over prime minister benjamin netanyahu's plans to limit the powers of the judiciary. critics claim the government's "judicial override" policy — which would also give it powers to appointjudges — could destroy democracy in israel. and that is why they are out on the

streets, live images in tel aviv. around 100,000 people are expected to gather over the next few hours, with other smaller demonstration in haifa, jerusalem and other cities. so we will bring you up to date when we get more, butjust that demonstration, that initial demonstration, that initial demonstration, getting under way in tel aviv. the scottish transport tycoon dame ann gloag has strongly denied what she's called "malicious allegations" made against her, after being charged with human trafficking offences. the 80—year—old co—founder of stagecoach said that she would "vigorously defend herself" as well as her family and the charitable foundation she established. police scotland confirmed four people have been charged following an investigation into alleged human trafficking and immigration offences. all four strongly deny the charges. there is another day of protests taking place in france today against president macron�*s pension reform plans left—wing party unbowed and other youth organistations are marching in paris. on friday, the country saw

nationwide strikes — affecting travel, finance, education and other sectors — in protests organised by unions. organisers say they are opposed to raising the state pension age from 62 to 6a. president macron says it's the best way to ensure the system remains affordable. peru has closed the famous inca citadel of machu picchu because of anti—government protests. hundreds of tourists have been left stranded. violent protests have continued in the peruvian capital, as thousands of demonstrators descended on lima, demanding the resignation of president dina boluarte. peru's ministry of culture said the closure of machu picchu and the inca trails network had been ordered to keep visitors safe because of the social situation. it said tourists would be given the assistance they need and tickets would be refunded or be valid for one month after the end of the protests.

here in the uk, the chief executive of nhs england says the ongoing industrial action is making workloads more challenging. amanda pritchard says the ongoing industrial action is clearly having an impact but that all sides want to try and reach a solution. nurses in england and ambulance staff in england, wales and northern ireland are planning more strike days in february and march. hundreds of people have been protesting for the right to wild camp in darmoor — in the south—west of england — today. last week, the high court ruled that the permission of landowners was required before camping on dartmoor. the national park's authority has now struck a deal to pay landowners to allow wild camping in some areas. but as claire marshall reports, many are still unhappy about the access. this is a battle bus rolling into the village square. me this is a battle bus rolling into the village square.— this is a battle bus rolling into the village square. we are here toda to

the village square. we are here today to some _ the village square. we are here today to some of _ the village square. we are here today to some of our _ the village square. we are here today to some of our spirit, - the village square. we are here - today to some of our spirit, defend dartmoor and its wild camping rights. dartmoor and its wild camping riahts. ., ., , , ., , rights. the organisers at this rally sa the rights. the organisers at this rally say they are _ rights. the organisers at this rally say they are at — rights. the organisers at this rally say they are at war _ rights. the organisers at this rally say they are at war for _ rights. the organisers at this rally say they are at war for the - rights. the organisers at this rally say they are at war for the right . rights. the organisers at this rally| say they are at war for the right to sleep under the stars. find say they are at war for the right to sleep under the stars.— say they are at war for the right to sleep under the stars. and let's go summon up _ sleep under the stars. and let's go summon up the — sleep under the stars. and let's go summon up the spirit _ sleep under the stars. and let's go summon up the spirit of _ sleep under the stars. and let's go| summon up the spirit of dartmoor. how do you feel about the level of support? how do you feel about the level of su ort? �* . ., ., how do you feel about the level of su n oft? �* . . . ., how do you feel about the level of su ort? �* . . . ., , ,., support? amazing, amazing to see so many peeple — support? amazing, amazing to see so many peeple come — support? amazing, amazing to see so many people come out _ support? amazing, amazing to see so many people come out together - support? amazing, amazing to see so many people come out together a - support? amazing, amazing to see so l many people come out together a book to show_ many people come out together a book to show this _ many people come out together a book to show this is a huge issue for people — to show this is a huge issue for pe0ple~ it _ to show this is a huge issue for people. it feels like it is a real visceral— people. it feels like it is a real visceral feeling of, this is something that we really care about. they marched towards the southern slopes of the more. acres of it is owned by a hedge fund manager. his legal action saw the high court ruled there is no intrinsic right to wild camping on the more, something that has been done for decades. i cut my foot on that. did - that has been done for decades. i

cut my foot on that. did you? - that has been done for decades. i cut my foot on that. did you? it's| cut my foot on that. did you? it's more important. _ cut my foot on that. did you? it's more important. more _ cut my foot on that. did you? it's more important. more important| cut my foot on that. did you? it's l more important. more important in the football — more important. more important in the football match? _ more important. more important in the football match? a _ more important. more important in the football match? a lot _ more important. more important in the football match? a lot of - more important. more important in the football match? a lot of people today have spoken to about how it is stepped away from the ability of people to camp out here on the more in favour of the few people who owned this land. but there is a darker side, the damage that can be done by people camping out. cans. done by people camping out. cans, foil, done by people camping out. cans, foil. condoms. _ done by people camping out. cans, foil, condoms, sewage _ done by people camping out. cans, foil, condoms, sewage is— foil, condoms, sewage is sometimes... foil, condoms, sewage is sometimes. . ._ foil, condoms, sewage is sometimes... ., , sometimes... raschl aspirates owns but vastly common. _ sometimes... raschl aspirates owns but vastly common. he _ sometimes... raschl aspirates owns but vastly common. he was - sometimes... raschl aspirates owns but vastly common. he was born - sometimes... raschl aspirates owns i but vastly common. he was born here. it is a wild space, it is fantastic, but it_ it is a wild space, it is fantastic, but it is— it is a wild space, it is fantastic, but it is a — it is a wild space, it is fantastic, but it is a wild space. surely we do not want _ but it is a wild space. surely we do not want to— but it is a wild space. surely we do not want to visit it so much that it is damaged — not want to visit it so much that it is damaged. a not want to visit it so much that it is damaged-— not want to visit it so much that it is damaued. �* . , ., is damaged. a deal has been done. land owners _ is damaged. a deal has been done. land owners will _ is damaged. a deal has been done. land owners will be _ is damaged. a deal has been done. land owners will be paid _ is damaged. a deal has been done. land owners will be paid and - is damaged. a deal has been done. | land owners will be paid and people can wild camp. the area is smaller, though, and the rate can be revoked at any time. what everyone has in common is the desire for humans to leave no trace, to preserve the

windowing wild spaces of england. claire marshall, bbc news, on dartmoor. new year's eve celebrations have taken place in taipei. millions of people around the world are preparing for the start of the lunar new year tomorrow. it'll be the first spring festival in china in four years without any travel restrictions due to the pandemic. the year of the rabbit is considered the luckiest of the 12 zodiac animals, representing peace and longevity. in other countries like vietnam, it'll be the year of the cat. the former us astronaut and the second person to walk on the moon, buzz aldrin, has got married for the fourth time — coinciding with his 93rd birthday. pictures from their private los angeles ceremony were shared by buzz aldrin on social media. the former pilot said that he and new wife anca faur were as "excited as eloping teenagers". congratulations to the happy couple.

from me and the team here on bbc news, thank you very much for watching. get in touch via social media, on twitter. bye—bye. hello there. it's been cold again today across england and wales, even if you did have the sunshine. some areas, though, it's been a real struggle with this mist and fog — across parts of northern england, east wales, the west midlands and the west country. towards the north—west of the uk, things are looking very different. we're getting atlantic air and a lot of cloud coming in, bringing in some milder conditions. still going to be quite windy for scotland and northern ireland into the night. some more rain coming in from the atlantic as well. some of that cloud just could edge into western—most parts of england and wales. but on the whole, we've got clearer skies. that's going to lead to some more fog, particularly across some eastern parts of england. it'll be dense, it'll be freezing as well. there'll be a widespread frost for england and wales. could be as low as —7, but chilly, i think,

bit chilly, i think, for south—east scotland. the rest of scotland, northern ireland should see temperatures above freezing. we've got milder atlantic air here, but that's really, really struggling to arrive across south—eastern parts of the uk, where we've got this blocking area of high pressure keeping it cold, but keeping us with some sunshine as well. there will be some fog around, then, as we move into tomorrow morning, especially for eastern england, only very slowly lifting. one or two patches could linger into the afternoon. western parts of england and into wales will see more clouds, slightly higher temperatures. we've got cloud for scotland and northern ireland, a bit of rain and drizzle from time to time. could get some sunshine, though, around the moray firth — temperatures making 10 degrees in western scotland and northern ireland. but across the midlands, eastern england, could be only 3 or a degrees — and if the fog does linger, it'll be even colder than that. the weather front in the north—west weakens as high pressure builds across it in time for monday, keeping it cold for much of england and wales. some morning fog across eastern parts of england, again slowly lifting. some sunshine.

we've still got cloudier skies across western parts of england and wales, and more especially in scotland and northern ireland, where it's still mild — temperatures again 9 or 10 degrees. but quite a contrast across the uk. we're still in that colder, generally sunny air through the midlands, towards the south—east and east anglia. we have to see this weather front actually coming in from the northwest to give us more of a definite change around the middle part of the week. but tuesday still looks cold across south—eastern areas, some sunshine and some fog. it's not until wednesday we see milder air pushing down across the whole of the country. and with that milder air, looks like there's going to be a lot of cloud.

this is bbc news, the headlines. uk conservative party chairman nadhim zahawi says an error in his tax affairs was accepted by aurthorities as having been "careless and not deliberate". president zelensky says he'll keep asking western allies to send modern tanks to ukraine, after a meeting of more than 50 countries ended without agreement. turkey cancels a visit to ankara by the swedish defence minister after authorities in sweden gave permission for a protest by a far—right politician. and britain's andy murray is out of the australian open —— he lost to spain's roberto bautista agut in four sets in what could be his last time at the tournament.