Introduce new procedures for staff in westminster, following a series of allegations of abuse and harassment. Good evening and welcome to bbc news. Tonight we bring you more revelations from millions of leaked documents dubbed the Paradise Papers which show how the rich and powerful try to avoid paying their taxes. Whether its a Multi National corporation or household names here in britain, they are all accused of using tax havens to dodge paying their fair share to the inland revenue. The papers show how Lewis Hamilton avoided vat on a private jet. Three of the stars in the popular sitcom mrs browns boys have their wages paid offshore. And documents show how hard the tech giant apple works to keep its tax bill as low as possible. After ireland banned an arrangement which meant it paid very little tax apple has moved billions tojersey. What its done is legal. Our Business Editor simonjack reports. A rapturous reception for the latest iphone. Its the most popular and profitable Consumer Product of all time. Its generated hundreds of millions 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 dont depend on depend on tax gimmicks. So, no more fiendishly complicated tax arrangements, right . Documents obtained from the Law Firm Appleby based in bermuda show that when ireland shut that scheme down, the company went shopping for a new way to keep their tax bills low. A questionnaire was sent to applebys 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 theres been no discernible increase in the rate of tax paid worldwide. Now, lets 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 its a work in progress. Problem admits its 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 its about. This is what is happening and this is what were 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. Its 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. Simon jack, bbc news. Joining me now from outside apple headquarters is our north America Technology reporter dave lee. What has the reaction been there . Well, the reaction from apple has been this lengthy statement they put out, they go into how they are the worlds biggest taxpayer, they say they have contributed almost 3a billion over the last three year, they justify their spread of billion over the last three year, theyjustify their spread of how theyjustify their spread of how they pay tax by saying in the places where they create the most value, as in here in the us, particularly in california, that is where they pay the most tax. Interestingly as you go further down the statement, they point out they say at apple we follow the laws. What we are perhaps about to see is more pressure perhaps put on the on the run administration to introduce laws about bringing tax back in to the us, which apple has been backed in the past. As for other Silicon Valley com pa ny, the past. As for other Silicon Valley company, it has been very quiet. One potential reason for that as you can probably guess s that several companies in this industry, in this state, have similarly interesting tax arrangement, so little reaction from them so far but apple are defending their regime and saying if the laws change they will change as well. Until then this is what they will continue to do. Until then this is what they will continue to do. The Paradise Papers were obtained by the german newspaper su Deutsche Zeitung and shared with the International Consortium of investigativejournalists including the Guardian Newspaper and bbcs panorama programme. Tonight, panorama has revealed that the formula one champion, Lewis Hamilton, avoided tax on a luxuryjet he purchased by importing it to the isle of man. Evidence in the documents suggests a leasing deal for the jet was artificial, enabling the racing driver to collect a vat refund of three point three million pounds. Mr hamiltons lawyers insist the arrangement was lawful. Panoramas Richard Bilton reports. When you hear tax haven you might think palm trees. Theyre not all like that. We have arrived in a little place between belfast and liverpool, this is the isle of man, it is a British Crown dependency and its an important tax haven. We have found that the island offers a special service that the rich and famous love. Hamilton is World Champion. Take formula i World ChampionLewis Hamilton. In 2013 he made a dream purchase, a £60 million jet. The isle of man gave him back 3. 3 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, pop star nicole scherzinger. Documents show that customs and excise and there were happy to come in early at 6am in the morning to sign off on the deal. There are nearly 1000 jets registered here. We believe they come here because the isle of man dont properly apply the European Union and uk rules. Now, those rules are very complicated. But if you use your plane for fun you cant get vat refunds. I cant 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 shouldnt 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 is private usage. Lewis hamiltons lawyers told us he had a set of professionals in place who run most aspects of his business operations. 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 its mainly used for business. That shouldnt happen. As a result of our investigation they have called in the British Government to review its procedures. The Paradise Papers show there are other secrets on this island. We have 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 have found evidence that the isle of man changed one of their laws to help people dodge the new tax. Now, you might think getting approvalfor something that could help tax evaders would prove difficult but not on the isle of man. We have letters from lawyers to the islands 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. Its actually changing the laws, the isle of man changing their own laws so this scheme to help tax evaders can work, isnt it . I would agree with you, yes. That is amazing to me, thats amazing. The isle of mans top politician, the chief minister, promised to investigate allegations and apologised if the law was changed for tax dodgers. But what about the regulator himself . Did you change the law to help tax dodgers . He is retired now, i tracked him down. No, 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 . You should contact the Financial Services authority. But the Paradise Papers have more than faceless financial deals. Hello, love, do you want a cup of tea . We think three actors in mrs browns boys are involved in a tax dodge. I could do with some money to get as a place. Patrick hoolahan who plays mrs browns son dermot. Could have stayed in bed a bit longer . Fiona delaney, the real life daughter of mrs brown star brendan ocarroll. Good morning, trevor. And her husband, martin delaney. The dodge involves their wages, orfees, going from the Production Company to a uk company, then offshore to a company each has in mauritius. Those companies then loaned money to the actors personal accounts tax free. Take fiona delaney. In 16 months her Mauritian Company lent her over £360,000. None of the actors answered our questions. I caught up with fiona delaney. It is Richard Bilton from panorama, can i grab a quick word . She arrived for filming in glasgow. You get paid in mauritius, dont you . What is that all about . And do you pay the loan is back . I dont think you pay them back, are you a tax dodger . I dont know who you are. I am from panorama, you are from mrs browns boys and you are a tax dodger, thats not very funny, is it . More names from the Paradise Papers, more revelations still to come. Richard bilton, bbc news. Our business correspondent, jonty bloom, joins us. None of what we are reporting is illegal, so remine us of the laws sui illegal, so remine us of the laws surrounding illegal, so remine us of the laws sur rounding tax havens. One persons tax haven is other persons offshore Financial Centre so people move money round, take it and bank the profits so where where they wont pay very much tax, many people have their tax affairs managed in places liarjersey or bermuda, are they just avoiding tax places liarjersey or bermuda, are theyjust avoiding tax in the same we you or i or are they breaking the law and evading tax they know they should be pay, in a sense it comes down to this. Many of us can afford to put some Monetary Policy in premium bonds but setting up a trust fund and paying little tax is complicated and expensive to set up, only the wealthy can afford to do it. So even though everything is legal, is it is moral, because it is one thing that the rich can only afford do and the poor cant. So all these revelations we have heard, they are new but we have heard stories like this before, for example, about apple so has anything changed . It was only last year we herd the panama papers, which was a revelation about tax affairs from panama, itself. And the Tax Collector at hmrc were giving evidence today in committee. They said things have actually changed recently, they have better information to work on now, the uk has a register of the owners of overseas trust, that started in july, they also have access to region registers of people using overseas territories and it has requested access to the Paradise Papers and it did obtain a copy of the panama paper last year, that has led to several investigations and resulted in 69 criminal and civil tax investigations but when people see apple moving from one island to another, jersey, where they pay no corporation tax, they may think that is not fair, apple on the other hand insist it obeys notjust the law but the spirit of the laws, it says the debate about taxes is not what we owe but where we owe it. We have when people see apple moving from one island to another, jersey, where they pay no corporation tax, they may think that is not fair, apple on the other hand insist it obeys not just the law but the spirit of the laws, it says the debate about taxes is not what we owe but where we owe it. We have paid nearly 3a billion 5, it. We have paid nearly 3a billion s, plus billions more, property tax, payroll tax, vat and so on, we believe every company has a responsibility to pay the taxes we owe, we are proud of our Economic Contribution we make to communities and countries where we do bids. Thank you. From a a business owned by bono is under investigation. Our arts correspondent David Sillito joins under investigation. Our arts correspondent David Sillitojoins me now, tell us more about this. This is about a Shopping Mall in the tiny town, only 26,000 people, in lithuania, now, it was revealed in the paradise paper, that paul david hewson, known to you and i as bono, the singer of u2 was a part owner of that firm. It has come to light that there was an issue about the value of that property. It went down dramatically 2010 which meant it didnt pay tax for the next two or three year, all together around, it is believed round 117,000 euros in tax was not paid. Now, the lithuanian state tax inspectorate said they will look into this as a possible tax breach. Now, in response, known says that he is distressed if even as a passive minority investor, anything less than exemplary was done with name. He adds he was told the firm was fully tax compliant but says if that is not the case, i want to know as much as the tax office does, because he has been very much a campaigner about the issues of transparency and tax evasion, with his foundation the one foundation. Also the director of the Lithuanian Company involved, denies any wrongdoing, says if it has underpaid tax, it will make up the shortfall. Thank you. And you can watch panoramas second report which includes a series of further revelations from the Paradise Papers tonight, on bbc one and the bbc news channel at nine oclock. Flags are flying at half mast across the United States, after 26 people were killed in a mass shooting during a Church Service in texas yesterday. Its emerged that the gunman identified as devin kelley had been discharged from the us air force for domestic abuse. It happened in the small town of sutherland springs. From there, james cook reports. Yet again it is a time for mourning in america. The masked gunmen was inside the church for a long time, say police. Moving around freely, firing with an assault rifle. Once he started firing rounds on the outside, what could people do . Are there too many guns in the us . Guns dont kill people, it is the people among the dead was an 18 month old child. Annabel, the 14 year old daughter of the Church Pastor also died and one family alone lost at least five people leaving their neighbour in shock. I have heard two different stories, i heard that dad was killed and that the mum and daughters were killed. Nobody has come to the house yet since last night. Police say the killer devin kelley had set threatening texts to his mother in law. He had been thrown out of the us air force for assaulting his wife and child. Very deranged individual, a lot of problems. We have a lot of Mental Health problems in our country as do the killer was tackled by a citizen with a gun who jumped in this mans truck to give chase. I did what i thought i needed to do which was they said there was a shooting, i pursued and ijust did what i thought was the right thing. Nowhere it seems americans safe from bullets. The answer . Here they say it is more prayer and more weapons. Guns and god. Political Party Leaders have agreed to introduce a new grievance procedure for parliamentary staff after a meeting hosted by the Prime Minister. It comes as both the conservatives and labour have announced investigations into mps over concerns about their behaviour. Im joined now by our Political Correspondent leila nathoo, who is in westminster. Tonights meeting was convened by theresa may, all political Party Leaders to come up with some sort of response to the allegations that have been swirling round westminster, all the parties are dealing with claims themselves, but there has been agreement among the parties, there needs to be an independent mechanism for all parliamentary staff, t