Deputy Prime Minister Angela Rayner is at risk of a fine from the tax authorities in addition to having to pay an additional £40,000 in underpaid stamp duty, tax experts have said.

Rayner, who is also the minister in charge of housing, has admitted she paid less in stamp duty on her £800,000 flat in Hove, East Sussex, than she should have done, claiming she was badly advised.

HM Revenue and Customs (HMRC) can levy penalties when tax has been underpaid if someone has been "careless" with their tax affairs.

Any penalty for Rayner, which is typically 20% or 30% of the underpaid tax, could hinge on whether she took appropriate legal advice.

Rayner has said she was misinformed by lawyers, but questions have been raised about whether she sought specialist tax advice.

Even if she did, she could still face a fine likely to be 30% of the underpaid tax, meaning an additional £12,000.

"Someone has made a big mistake. Whether it's the law firm acting for her on the purchase, or whether it is her," said Sean Randall, an independent stamp duty expert.

He said she was at "significant risk" of a penalty because blaming an adviser may not be a sufficient defence.

"She might say I relied on my tax advisers to advise me correctly. And I definitely sympathise with that [but] usually simply relying on your adviser is not a defence for a penalty of carelessness," Randall added.

What we know

The dispute centres around a three-bedroom flat in Hove, East Sussex which Angela Rayner bought for £800,000 in May this year.

When she bought the flat, she declared that it was the only property she owned, meaning £30,000 of stamp duty was paid, rather than the £70,000 due if it is a second home.

She claimed it was the only home she owned because she had previously given up her stake in the family home in her constituency in Ashton-under-Lyne, Greater Manchester.

Rayner had bought that property with her then-husband, Mark Rayner, in 2016.

As she outlined in a statement, in 2020 a trust was set up under the instructions of a court to manage a payout for a medical incident which had left their son with life-long disabilities.

In 2023, when her divorce from Mark was finalised, the pair elected to place part of their stakes in the home into their son's trust, for which they are among the trustees.

This was to enable a "nesting" arrangement, meaning the children could remain in the family home while the parents alternated living there.

Rayner sold her remaining 25% stake in the home to her son's trust in January this year, for which she received £162,500.

The trust had been set up by Shoosmiths, a major law firm which offers advice on many areas of law including tax and property.

But when she purchased the flat in Hove , she sought legal advice from a different, unidentified firm.

In a statement, a spokesperson for Shoosmiths told BBC News that they "did not act for the Rt Hon Angela Rayner in relation to the purchase of her Hove property and/or the [stamp duty] aspects of that property.

"Ms Rayner is not a current client of the firm and has not been for some time."

Rayner's team have not provided details of the law firm she used instead, and it is not clear if this was a conveyancing lawyer who specialises in property transactions or more specialist tax advice.

Rayner said that when she bought the Hove flat, "my understanding, on advice from lawyers, was that my circumstances meant I was liable for the standard rate of stamp duty".

This was because she had no financial stake in the Ashton home, even though her children remained there and she considered it her main residence. She also spends time at a government-provided flat in Admiralty Arch, central London.

However, this legal advice was wrong. This is because under tax law, if a property has been placed into trust for the benefit of children under 18, the parents of those children are deemed to be owners of the home for stamp duty purposes.

"If you have a trust in favour of your children, then it's treated as your property," said Dan Neidle, founder of Tax Policy Associates and a member of the Labour Party.

"We're talking about a deeming rule which deems a person, in this case Angela, to own a property in the stamp duty world…in circumstances [where] she doesn't own it at all in the real world," Randall added.

Unanswered questions

The question of what legal advice Rayner took when she bought the Hove property is crucial.

If it was simply a conveyancing lawyer with no tax expertise it is likely to be much harder for her to argue that she hasn't been negligent - and to avoid harsh penalties levied by the taxman.

"My suspicion in this case…is that she didn't give all the circumstances of the trust to the conveyancing lawyer," said James Quarmby, head of private wealth at Stephenson Harwood.

"The conveyancing lawyer may have just asked the bland question 'do you own any other properties?' And she says 'no'".

He said property lawyers typically state in their contracts that they don't provide tax advice.

Quarmby said he believed there was a "high" risk of Rayner being fined and that tax officials would want to see the advice she relied on and details of the instructions she had given her lawyer

"Relying on advice is not a complete defence - it must be reasonable to do so in the circumstances and that advice cannot be 'obviously wrong'," he said.

"Someone in the Revenue now with the whole glare of the UK's media on them is going to make a decision as to whether Rayner was careless," he said.

"If she gets a penalty for carelessness she is politically screwed".

Another key question - if the legal advice sought was from a conveyancer - is whether Rayner even mentioned her son's trust and the role it played in the ownership of her family home.

A spokesman for Rayner declined to answer these questions.

"If you're buying property and you have complicated affairs involving a trust, you need to speak to a tax adviser and tell them about the trust," Neidle said.

"If she did that and they got it wrong, {it is} not her fault. But if she didn't go to a specialist or didn't tell them about the trust, I think it was her fault," he added.

"I think a normal person with any sophistication would realise they should mention the trust when getting advice about something else. And a deputy prime minister who's already got into a previous tax scrape involving properties, surely should have a go."

He said this would also affect how HMRC levied penalties on the underpaid tax.

Rayner now faces an inquiry by the standards watchdog.

She has previously been critical of tax avoidance and also called former Conservative chancellor Nadhim Zahawi's position "untenable" when details emerged that he was in dispute with HMRC over his tax affairs.

Zahawi, who was forced to resign as Tory party chairman for failing to declare that he paid a settlement to HMRC, ended up paying £5m to settle the dispute - a sum which included a 30 per cent penalty for being "careless".

A similar verdict on Rayner's conduct from Sir Laurie Magnus, the independent ethics adviser, or from the tax authorities may prove politically fatal.

At least three people have been killed and 20 others injured after Lisbon's famous Gloria funicular cable railway derailed and crashed, emergency services said.

In an earlier statement, the head of Portugal's Civil Protection Authority said that several people remained trapped at the scene and two people were in a serious condition.

Portuguese newspaper Observador reported that a cable came loose along the railway's route, causing it to lose control and collide with a nearby building.

The incident happened near the Avenida da Liberdade around 18:05 on Wednesday evening.

Footage shared widely on social media showed the yellow funicular overturned and almost entirely destroyed.

People could be seen fleeing the area on foot as what appears to be smoke smoke filled the air.

The Gloria Funicular is one of the most famous sights and tourist attractions in Lisbon. It was opened in 1885 and electrified three decades later.

It is going to be a long 12 weeks, critical to the chancellor, the government and the nation's economy.

Rachel Reeves chose to talk to me at a Birmingham housebuilding development to launch the Budget process as she tried her hand at some bricklaying.

However, the obligatory hard hat might come in rather handy away from the site as the chancellor wanted to get across that the point of her Budget would not just be to "raise enough money" for public services - which is code for tax rises.

She wants to be known as a reforming chancellor who made much-needed structural reforms to how the tax system operates, in a bid to boost economic productivity and growth to improve living standards.

First and foremost, that requires a reassertion that she is in charge of this process.

"I will make the decisions," she said, "in lockstep" with Number 10.

• Reeves dismisses £50bn 'black hole' in UK finances

That statement is in a week of economist transfers where the Treasury has become something of a feeder club to Number 10.

Off the junior ministers' bench has been Darren Jones, Reeves' former deputy, who has taken up a newly-created role as Chief Secretary to the Prime Minister.

Football analogies aside, the immediate challenge facing Reeves is the size of the gap in the public finances.

The chancellor chose to dismiss the suggestion of a "£50bn black hole", and talk of a need for a visit to the International Monetary Fund to request a bailout.

She also savaged some of the Budget speculation over tax rises on property, banks and pensions as not just "wrong" but "irresponsible".

The Treasury says it has not been flying kites over the summer.

I also put to her the very interesting words of the Office for Budget Responsibility (OBR) in July, on levelling with the public that "promises made are constantly not kept" on tax and spending.

There was the mildest air of annoyance with the forecaster whose analyses are so critical to the Budget process.

"The OBR have got an important job to do and their job is to produce four forecasts on the economy - not to give a running commentary on government policy," she replied.

While the chancellor has been a massive supporter of the OBR, granting it more independence, this nerdy point could reflect some looming tension over its assessment of her economic policies.

Expect some considerable haggling with the OBR from the freshly recruited array of high-powered Downing Street economists.

Reeves will stick to her fiscal rules around borrowing, she says.

But there will be pressure from her backbenchers to fudge them.

What spending reductions could be on the cards? Well, the chancellor did not rule out welfare cuts, even after the remarkable U-turn on disability benefits in July.

She may also be a hostage to fortune in the promise that the Budget will help bring inflation, currently at 3.8%, down.

Many typical measures aimed to raise revenue push it up, and that was the experience last year.

Even as she was asserting control over this crucial Budget process, the bond markets reminded her that they can be just as powerful.

She may well find the message useful in managing her own internal scrappy politics.

It's going to be a rough ride to 26 November.

The daughter of a Nazi fugitive is under house arrest after a search of her property failed to find a long-lost stolen painting.

Prosecutors say the looted artwork was no longer at the house, but raids at other properties linked to the family have turned up other pieces that may have been stolen during the war.

Portrait of a Lady, by Italian master Giuseppe Ghislandi, had been missing for 80 years before it was spotted last month on an estate agent's website, where a photo showed it hanging in a house that had belonged to Patricia Kadgien's late father, Friedrich Kadgien.

Kadgien senior was a top adviser to Hermann Goring, who plundered thousands of works from across Nazi-occupied Europe.

• The masterpieces stolen by the Nazis
• Tate Britain to return painting looted by Nazis

Patricia Kadgien and her husband were ordered to remain under house arrest for three days starting Monday, local media reported. They will be questioned for obstructing the investigation to locate the painting, according to a judicial official quoted in local media.

The pair are expected to face a hearing on Thursday, where they will likely be charged with "concealment of theft in the context of genocide", the official added.

The couple insist they are the rightful owners of the artwork, which they had inherited, according to Argentina's La Nacion newspaper.

The lawyer for Kadgien's daughter, Carlos Murias, told local newspaper La Capital that the pair would cooperate with the authorities. However, prosecutors on Tuesday said the artwork had not yet been handed over.

Four other properties were searched in the hunt for the painting, the prosecutor's office said.

During these searches, two paintings and a series of drawings and engravings from the 19th Century were found at the home of Ms Kadgien's sister, La Capital reported, and will be analysed to determine if they are items stolen during the war.

The painting first spotted online, Portrait of a Lady, was among the collection of Amsterdam art dealer Jacques Goudstikker, much of which was forcibly sold by the Nazis after his death. It is listed on a database of art stolen by the Nazis.

Peter Schouten of the Dutch Algemeen Dagblad (AD) newspaper, which broke the initial story about the long-lost artwork's reappearance, said there was evidence "the painting was removed shortly afterwards or after the media reports about it appeared".

"There's now a large rug with horses and some nature scenes hanging there, which police say looks like something else used to hang there."

Following the photo's appearance, one of the sisters told the Dutch paper she didn't know what they wanted from her, nor what painting they "are talking about".

Lawyers for Goudstikker's estate said they would make every effort to reclaim the painting.

Some of the works owned by Goudstikker were recovered in Germany after the war, and put on display in Amsterdam as part of the Dutch national collection.

His sole-surviving heir, daughter-in-law Marei von Saher, said her family "aims to bring back every single artwork robbed from Jacques' collection, and to restore his legacy".

According to AD, she took possession of 202 pieces in 2006.

Israeli forces are intensifying their attacks on the outskirts of Gaza City, residents say, as the military steps up preparations for a ground offensive to conquer it.

Hospitals said women and children were among more than 30 Palestinians killed in Israeli strikes in the city on Wednesday, most of them in the north and west.

The Israeli military's chief of staff vowed to "continue striking Hamas's centres of gravity until it is defeated" and its hostages freed.

The UN and aid groups said the Israeli operations were already having "horrific humanitarian consequences" for displaced families sheltering in the city, which is home to a million people and where a famine was declared last month.

Meanwhile, Israeli protesters took part in what they called a "day of disruption" to press their government to immediately agree a deal that would end the war in return for the release of all 48 Israeli and foreign hostages in Gaza, 20 of whom are believed to be alive.

Hospital officials said Israeli strikes and gunfire across the Gaza Strip had killed at least 46 people since midnight.

Gaza City's Shifa hospital said it had received the bodies of 21 people, including five killed when an Israeli warplane targeted an apartment in the western Fisherman's Port area.

One of the strikes killed the parents and two sisters of three-year-old Ibrahim al-Mabhuh, his grandmother said.

Umm Abu al-Abed Abu al-Jubein told Reuters news agency that she had found him buried underneath the rubble of a destroyed column in the home where the displaced family from the nearby town of Jabalia had been sheltering.

"He is the only one that God saved... We woke up to the boy screaming," she said.

First responders said Israeli drones also dropped incendiary bombs in the vicinity of a clinic overnight in the northern Sheikh Radwan neighbourhood, where troops and tanks were reportedly advancing.

Videos posted on social media overnight appeared to a fire next to an ambulance inside the Sheikh Radwan Clinic's compound, and another ambulance ablaze on a nearby street.

Residents also told Reuters that Israeli forces dropped grenades on three schools in Sheikh Radwan being used as shelters for displaced families, setting tents ablaze, and detonated armoured vehicles laden with explosives to destroy homes in the east of the neighbourhood.

"Sheikh Radwan is being burnt upside-down. The occupation [Israel] destroyed houses, burnt tents, and drones played audio messages ordering people to leave the area," said Zakeya Sami, a 60-year-old mother of five.

The Israeli military said it was checking the reports.

During a visit to Gaza on Wednesday, the military's Chief of Staff, Lt Gen Eyal Zamir, told troops: "We have entered the second phase of Operation 'Gideon's Chariots' to fulfil the objectives of the war."

"Returning our hostages is both a moral and national mission. We will continue striking Hamas's centres of gravity until it is defeated."

Hamas denounced what it called the "operations of systematic destruction" by Israeli forces in Gaza City, saying they constituted "an unprecedented violation" of international law.

UN agencies and their humanitarian partners in the Gaza Site Management Cluster said the announcement of intensified Israeli military operations in Gaza City on 7 August was "having horrific humanitarian consequences for people in displacement sites, many of whom were earlier displaced from North Gaza [governorate]", which includes Jabalia.

They warned that many households were unable to move due to high costs and logistical challenges, as well as a lack of safe space. And they said forcing hundreds of thousands to move south could amount to forcible transfer under international law.

Since 14 August, more than 82,000 people had been newly displaced, according to the cluster. Most people moved towards the crowded coast. Only a third have left for southern Gaza, as the Israeli military has instructed.

The military has told them to head to the al-Mawasi area, saying medical care, water and food will be provided. However, the UN has the tent camps there are overcrowded and unsafe, and that southern hospitals are operating at several times their capacity.

On Tuesday, five children were killed while queuing for water at a tent camp in al-Mawasi. Witnesses said they were struck by an Israeli drone.

Prime Minister Benjamin Netanyahu announced Israel's intention to conquer all of Gaza after indirect talks with Hamas on a ceasefire and hostage release deal broke down in July.

The hostages' families fear the offensive will endanger those held in Gaza City and want the prime minister to instead negotiate an agreement that would secure their release.

Regional mediators have presented a proposal that would see 10 living hostages and the bodies of 18 dead hostages released during a 60-day truce. However, Netanyahu has said he will only accept a comprehensive deal that would see them all freed and Hamas disarmed.

On Wednesday, Israelis demanding an immediate deal set fire to tyres and rubbish bins and damaged parked cars in Jerusalem.

Thirteen were arrested after they climbed on the roof of the National Library and displayed a banner that said: "You have abandoned and also killed."

Some hostages' relatives addressed a large crowd near the prime minister's residence.

They included Ofir Braslavski, the father of Rom Braslavski, 21, who was seen emaciated and injured in a video sent by his Islamic Jihad captors in early August.

"My son Rom is dying, starving, and tortured. You can see in his eyes that he no longer wants to live. There is nothing harder a father can witness when he cannot do anything," he said, according to the Haaretz newspaper.

"How is it possible that a month after my son's video was released, showing the horrors there, the government leaves him there? And the prime minister wants to conquer more territory? I can't understand that."

US President Donald Trump, who helped broker the previous ceasefire and hostage release deal in January, wrote on social media: "Tell Hamas to IMMEDIATELY give back all 20 Hostages (Not 2 or 5 or 7!), and things will change rapidly. IT WILL END!"

The Israeli military launched a campaign in Gaza in response to the Hamas-led attack on southern Israel on 7 October 2023, in which about 1,200 people were killed and 251 others were taken hostage.

At least 63,746 people have been killed in Israeli attacks in Gaza since then, according to the territory's Hamas-run health ministry.

The ministry also says 367 people, have so far died during the war as a result of malnutrition and starvation, including six over the past 24 hours.

President Vladimir Putin has said Russia will achieve all its objectives by force if Ukraine does not agree to a deal.

"It seems to me that if common sense prevails, it will be possible to agree on an acceptable solution to end this conflict," Putin said. "If not, then we will have to resolve all our tasks militarily."

He praised the "sincere desire" by Donald Trump to find a solution – a day after the US president said he was "disappointed" in Putin, following Russia's attacks in Ukraine since their Alaska summit.

Trump has tried to persuade Putin to meet Ukraine's President Volodymyr Zelensky, but the Russian leader has not agreed to do so.

"I have never ruled out the possibility of such a meeting. But is there any point? Let's see," he said.

He added that any such meeting required preparation in advance to yield results, and that Zelensky could always go to Moscow to see him – a "knowingly unacceptable" idea, as Ukraine's foreign minister was quick to point out.

Ukraine's president has been highlighting Putin's refusal to meet as a way of urging Trump to impose sanctions on Russia and boost Ukraine's defences.

Russia launched a full-scale invasion of its neighbour in February 2022.

Putin was speaking in Beijing after attending a massive military parade hosted by Chinese President Xi Jinping.

The event - also attended by North Korean leader Kim Jong Un and leaders of some 20 other countries - was seen as a challenge to the US-dominated global world order.

It did not go unnoticed by Trump who wrote on his social media platform: "Please give my warmest regards to Vladimir Putin and Kim Jong Un as you conspire against the United States of America."

Asked by a Russian state TV journalists whether the war in Ukraine could end soon, the Russian leader said "there is a certain light at the end of the tunnel".

But he went on to stress that Russia would not relinquish the Donbas region of eastern Ukraine his troops have seized.

The Russian leader repeated his demands for Ukraine not to seek to become a Nato member and to stop what he called discrimination against ethnic Russians – one of the allegations mentioned as a pretext for the invasion.

Putin hinted that security guarantees that Ukraine's Western allies have promised to provide Kyiv after a future peace deal would not relate to the Donbas areas whose inhabitants had opted to join Russia – a reference to widely-criticised votes held in the aftermath of the annexation.

On Thursday, the French president will host a meeting of the so-called Coalition of the Willing – a grouping of allies of Ukraine.

A source at the Élysée, Macron's office, has said the group want to secure American backing for a plan to press Russia to agree a ceasefire, with allies extending security guarantees to Ukraine immediately, rather than waiting for a peace deal.

President Trump pressed Putin for a ceasefire during their summit in Alaska last month, but then emerged from the talks saying the search for a peace deal would be a better way of ending the conflict.

Putin has rejected calls for a truce and his troops have intensified attacks on Ukrainian cities. More than Russian 500 drones and 24 cruise missiles were launched on Wednesday night alone.

Chinese President Xi Jinping and Russian President Vladimir Putin have been overheard discussing organ transplants as a means of prolonging life on the sidelines of a military parade in Beijing.

Putin suggested even eternal life could be achievable as a result of innovations in biotechnology, according to a translation of remarks caught on a hot mic.

The unguarded moment was captured on a livestream carried by Chinese state TV as the two leaders and North Korea's Kim Jong Un walked together through China's historic Tiananmen Square.

Xi and Putin have been in power for 13 and 25 years respectively. Neither has expressed any intention of stepping down.

Standing shoulder-to-shoulder with the North Korean and Russian leaders, China's president used his Victory Day spectacle to project an alternate vision for the future of the world order.

However their private conversation suggests their sights extend beyond the economic and political.

The exchange was relayed by a Mandarin translator for Putin and a Russian translator for Xi, and has been translated into English by the BBC.

"In the past, it used to be rare for someone to be older than 70 and these days they say that at 70 one's still a child," Xi's translator could be heard saying in Russian.

An inaudible passage from Putin follows. His Mandarin translator then added: "With the development of biotechnology, human organs can be continuously transplanted, and people can live younger and younger, and even achieve immortality."

Xi's translator then said: "Predictions are, this century, there's a chance of also living to 150 [years old]."

Putin reportedly reprised his remarks later while speaking to Russian media.

Russian state news agency Tass quoted him as saying: "Modern recovery methods, medical methods, even surgical ones dealing with the replacement of organs, enable humanity to hope for active life to last longer than it does today.

"Average age is different in different countries but life expectancy will increase significantly".

• Parade shows Xi as global leader, with military to rival US
• BBC correspondents react to China's military parade
• Watch: Key moments from China's big show of strength
• What new weapons on show say about China's military strength
• North Korea's Kim arrives in Beijing with daughter
• Trump accuses Xi of conspiring against US with Putin and Kim

Xi said the world faced a choice between peace and war as China unveiled a huge arsenal of weapons - including nuclear missiles with a global reach - to mark the 80th anniversary of the end of World War Two.

Wednesday's parade marked the first time that the Chinese, Russian and North Korean leaders had appeared together publicly, viewed by some observers as a message to the Western nations that have shunned them.

Putin and Kim joined 24 other dignitaries at the parade, including Iran's President Masoud Pezeshkian, Pakistan's PM Shehbaz Sharif, Vietnam's Luong Cuong and Zimbabwe's Emmerson Mnangagwa.

China has sought to position itself as a possible counterweight to the US since the imposition of Donald Trump's tariffs.

On Wednesday, the US president accused Xi of conspiring against the US with the leaders of Russia and North Korea.

In a post on Truth Social, Trump wrote: "Please give my warmest regards to Vladimir Putin and Kim Jong Un as you conspire against the United States of America."

At least three people have been killed and 20 others injured after Lisbon's famous Gloria funicular cable railway derailed and crashed, emergency services said.

In an earlier statement, the head of Portugal's Civil Protection Authority said that several people remained trapped at the scene and two people were in a serious condition.

Portuguese newspaper Observador reported that a cable came loose along the railway's route, causing it to lose control and collide with a nearby building.

The incident happened near the Avenida da Liberdade around 18:05 on Wednesday evening.

Footage shared widely on social media showed the yellow funicular overturned and almost entirely destroyed.

People could be seen fleeing the area on foot as what appears to be smoke smoke filled the air.

The Gloria Funicular is one of the most famous sights and tourist attractions in Lisbon. It was opened in 1885 and electrified three decades later.

A woman dubbed the "Ketamine Queen" has pleaded guilty to selling the drugs that ultimately killed Friends actor Matthew Perry.

Jasveen Sangha, 42, pleaded guilty to five charges in Los Angeles on Wednesday, including one count of distributing ketamine resulting in death or bodily injury.

The American-British dual-national originally faced nine criminal counts. Federal prosecutors called her Los Angeles home a "drug-selling emporium" and found dozens of vials of ketamine during a raid.

Perry was found dead in a jacuzzi at his Los Angeles home in October 2023, with an examination finding his death was caused by the acute effects of ketamine.

A sentencing hearing for Sangha, who is being held in federal custody, has been set for 10 December in Los Angeles.

Sangha initially denied the charges but agreed to change her plea in August, just weeks before she had been due to stand trial.

She is one of five people - including medical doctors and the actor's assistant - who US officials say supplied ketamine to Perry, exploiting his drug addiction for profit, and leading to his overdose death.

They include: Dr Salvador Plasencia and Dr Mark Chavez, two doctors who sold ketamine; Kenneth Iwamasa, who worked as Perry's live-in assistant and both helped purchase and inject the actor with ketamine; and Eric Fleming, who sold ketamine he'd gotten from Sangha to Perry.

The four others have also agreed to plead guilty to charges in the case. They will be sentenced at different times in November and December.

Sangha faces a maximum sentence of 65 years in federal prison, according to the justice department.

Ketamine is a dissociative anaesthetic that has some hallucinogenic effects, according to the US Drug Enforcement Administration (DEA). It can distort perception of sight and sound and makes the user feel disconnected and not in control.

It is used as an injectable anaesthetic for humans and animals because it makes patients feel detached from their pain and environment.

The substance is supposed to be administered only by a physician, officials say, and patients who have taken the drug should be monitored by a professional because of its possible harmful effects.

Perry's death and the investigation into how he obtained so much of the drug over multiple years offered a glimpse into Hollywood's ketamine drug network, which one doctor called the "wild west" in an interview with the BBC.

As part of her plea agreement, Sangha also pleaded guilty to selling ketamine to a man named Cody McLaury in August 2019, who died hours after the purchase from a drug overdose, according to the justice department.

Federal authorities accused Sangha of supplying ketamine from her "stash house" in North Hollywood since at least 2019, alleging in an indictment that she worked with celebrities and high-end clients.

More than 80 vials of ketamine were found there in a search before her arrest in March 2024, along with thousands of pills that included methamphetamine, cocaine and Xanax.

Sangha is said to have mixed with celebrities socially, with one of her friends telling the Daily Mail she attended the Golden Globes and the Oscars.

Her social media presence depicted an extravagant lifestyle, including parties and trips to Japan and Mexico.

The daughter of a Nazi fugitive is under house arrest after a search of her property failed to find a long-lost stolen painting.

Prosecutors say the looted artwork was no longer at the house, but raids at other properties linked to the family have turned up other pieces that may have been stolen during the war.

Portrait of a Lady, by Italian master Giuseppe Ghislandi, had been missing for 80 years before it was spotted last month on an estate agent's website, where a photo showed it hanging in a house that had belonged to Patricia Kadgien's late father, Friedrich Kadgien.

Kadgien senior was a top adviser to Hermann Goring, who plundered thousands of works from across Nazi-occupied Europe.

• The masterpieces stolen by the Nazis
• Tate Britain to return painting looted by Nazis

Patricia Kadgien and her husband were ordered to remain under house arrest for three days starting Monday, local media reported. They will be questioned for obstructing the investigation to locate the painting, according to a judicial official quoted in local media.

The pair are expected to face a hearing on Thursday, where they will likely be charged with "concealment of theft in the context of genocide", the official added.

The couple insist they are the rightful owners of the artwork, which they had inherited, according to Argentina's La Nacion newspaper.

The lawyer for Kadgien's daughter, Carlos Murias, told local newspaper La Capital that the pair would cooperate with the authorities. However, prosecutors on Tuesday said the artwork had not yet been handed over.

Four other properties were searched in the hunt for the painting, the prosecutor's office said.

During these searches, two paintings and a series of drawings and engravings from the 19th Century were found at the home of Ms Kadgien's sister, La Capital reported, and will be analysed to determine if they are items stolen during the war.

The painting first spotted online, Portrait of a Lady, was among the collection of Amsterdam art dealer Jacques Goudstikker, much of which was forcibly sold by the Nazis after his death. It is listed on a database of art stolen by the Nazis.

Peter Schouten of the Dutch Algemeen Dagblad (AD) newspaper, which broke the initial story about the long-lost artwork's reappearance, said there was evidence "the painting was removed shortly afterwards or after the media reports about it appeared".

"There's now a large rug with horses and some nature scenes hanging there, which police say looks like something else used to hang there."

Following the photo's appearance, one of the sisters told the Dutch paper she didn't know what they wanted from her, nor what painting they "are talking about".

Lawyers for Goudstikker's estate said they would make every effort to reclaim the painting.

Some of the works owned by Goudstikker were recovered in Germany after the war, and put on display in Amsterdam as part of the Dutch national collection.

His sole-surviving heir, daughter-in-law Marei von Saher, said her family "aims to bring back every single artwork robbed from Jacques' collection, and to restore his legacy".

According to AD, she took possession of 202 pieces in 2006.

Angela Rayner has admitted she should have paid more tax when she bought her flat in Hove, blaming inaccurate legal advice she received beforehand.

The deputy prime minister said she paid the standard rate of stamp duty on the East Sussex property on the basis it was her only home.

But she said she received further advice, that she should have in fact paid a higher rate, due to arrangements set up for her family home in Greater Manchester.

She denied she had tried to dodge tax, and said she had referred herself for investigation by the prime minister's ethics adviser.

Rayner has faced mounting Tory criticism over her tax situation after continued media scrutiny in recent weeks.

Recording a clip with reporters, she said she had been prevented from sharing more details of her "complex" living arrangements because of a court order that has since been lifted, after she applied to have it removed.

She added that she had contacted HMRC to say she owed additional tax on the property, which she is "prepared to pay".

The Daily Telegraph has previously reported she saved £40,000 in stamp duty on the purchase because she had not paid the higher rate on the £800,000 flat.

This breaking news story is being updated and more details will be published shortly. Please refresh the page for the fullest version.

You can receive Breaking News on a smartphone or tablet via the BBC News App. You can also follow @BBCBreaking on X to get the latest alerts.

Chinese President Xi Jinping and Russian President Vladimir Putin have been overheard discussing organ transplants as a means of prolonging life on the sidelines of a military parade in Beijing.

Putin suggested even eternal life could be achievable as a result of innovations in biotechnology, according to a translation of remarks caught on a hot mic.

The unguarded moment was captured on a livestream carried by Chinese state TV as the two leaders and North Korea's Kim Jong Un walked together through China's historic Tiananmen Square.

Xi and Putin have been in power for 13 and 25 years respectively. Neither has expressed any intention of stepping down.

Standing shoulder-to-shoulder with the North Korean and Russian leaders, China's president used his Victory Day spectacle to project an alternate vision for the future of the world order.

However their private conversation suggests their sights extend beyond the economic and political.

The exchange was relayed by a Mandarin translator for Putin and a Russian translator for Xi, and has been translated into English by the BBC.

"In the past, it used to be rare for someone to be older than 70 and these days they say that at 70 one's still a child," Xi's translator could be heard saying in Russian.

An inaudible passage from Putin follows. His Mandarin translator then added: "With the development of biotechnology, human organs can be continuously transplanted, and people can live younger and younger, and even achieve immortality."

Xi's translator then said: "Predictions are, this century, there's a chance of also living to 150 [years old]."

Putin reportedly reprised his remarks later while speaking to Russian media.

Russian state news agency Tass quoted him as saying: "Modern recovery methods, medical methods, even surgical ones dealing with the replacement of organs, enable humanity to hope for active life to last longer than it does today.

"Average age is different in different countries but life expectancy will increase significantly".

• Parade shows Xi as global leader, with military to rival US
• BBC correspondents react to China's military parade
• Watch: Key moments from China's big show of strength
• What new weapons on show say about China's military strength
• North Korea's Kim arrives in Beijing with daughter
• Trump accuses Xi of conspiring against US with Putin and Kim

Xi said the world faced a choice between peace and war as China unveiled a huge arsenal of weapons - including nuclear missiles with a global reach - to mark the 80th anniversary of the end of World War Two.

Wednesday's parade marked the first time that the Chinese, Russian and North Korean leaders had appeared together publicly, viewed by some observers as a message to the Western nations that have shunned them.

Putin and Kim joined 24 other dignitaries at the parade, including Iran's President Masoud Pezeshkian, Pakistan's PM Shehbaz Sharif, Vietnam's Luong Cuong and Zimbabwe's Emmerson Mnangagwa.

China has sought to position itself as a possible counterweight to the US since the imposition of Donald Trump's tariffs.

On Wednesday, the US president accused Xi of conspiring against the US with the leaders of Russia and North Korea.

In a post on Truth Social, Trump wrote: "Please give my warmest regards to Vladimir Putin and Kim Jong Un as you conspire against the United States of America."

A group of young English-speaking hackers are claiming to be behind the cyber attack which has halted the global production lines of Jaguar Land Rover (JLR).

The group is bragging about the hack on the messaging app Telegram, sharing screenshots apparently taken from inside the car maker's IT networks.

The gangs is also responsible for a wave of cyber attacks on UK retailers including M&S in the spring - and are calling themselves "Scattered Lapsus$ Hunters".

"Where is my new car, Land Rover," the hackers - who are thought to be teens - posted to taunt the company.

The BBC has approached JLR for comment.

In private text conversations with one of the criminals, who claims to be the spokesperson for the group, they said they are trying to extort the car company for money.

But the hacker would not say if they have successfully stolen private data from JLR or installed malicious software onto the company's network.

The hacker wouldn't provide any more evidence they are responsible for the hack - and they are known to lie to get attention.

But two images posted by the group show apparent internal instructions for troubleshooting a car charging issue and internal computer logs.

One security expert has speculated the screenshots suggest the criminals have access to information they should not have.

"Based on the information provided by the attackers and open source intelligence, the attack has access to JLR's internal systems and network," security researcher Kevin Beaumont said.

A spokesperson for the Information Commissioner's Office said: "Jaguar Land Rover has reported an incident and we are assessing the information provided."

'Took immediate action'

Car production at sites including the Halewood plant in Merseyside and another in Solihull have been heavily disrupted since the attack was discovered on Sunday.

Staff have been sent home and JLR has said it's working to get manufacturing back online.

The company has not disclosed the nature of the attack.

"We took immediate action to mitigate its impact by proactively shutting down our systems, it said in a statement.

"We are now working at pace to restart our global applications in a controlled manner.

"At this stage there is no evidence any customer data has been stolen but our retail and production activities have been severely disrupted."

The hackers chose the name Scattered Lapsus$ Hunters to reflect the merging of various youth-orientated cyber criminals who are all associated with a network called The Com.

Earlier this year the National Crime Agency warned of the growing threat from cyber criminals in The Com.

The newly named group is a mixture of hackers who have been part of the groups Shiny Hunters, Lapsus$ and Scattered Spider - all notorious young hacking groups of the last few years that emerged from The Com.

The Telegram channel used by the criminals now has nearly 52,000 subscribers. The group has been bragging about hacks and sharing incomprehensible in-jokes for days.

It's the forth such Telegram channel as previous ones have been closed down.

Scattered Spider is name of a loosely linked group of hackers responsible for high profile attacks on M&S, Co-op and Harrods in April and May.

In July the National Crime Agency arrested 4 people in connection to the hacks.

A 20-year-old woman was arrested in Staffordshire, and three males - aged between 17 and 19 - were detained in London and the West Midlands. All have since been released on bail.

Sign up for our Tech Decoded newsletter to follow the world's top tech stories and trends. Outside the UK? Sign up here.

A woman dubbed the "Ketamine Queen" has pleaded guilty to selling the drugs that ultimately killed Friends actor Matthew Perry.

Jasveen Sangha, 42, pleaded guilty to five charges in Los Angeles on Wednesday, including one count of distributing ketamine resulting in death or bodily injury.

The American-British dual-national originally faced nine criminal counts. Federal prosecutors called her Los Angeles home a "drug-selling emporium" and found dozens of vials of ketamine during a raid.

Perry was found dead in a jacuzzi at his Los Angeles home in October 2023, with an examination finding his death was caused by the acute effects of ketamine.

A sentencing hearing for Sangha, who is being held in federal custody, has been set for 10 December in Los Angeles.

Sangha initially denied the charges but agreed to change her plea in August, just weeks before she had been due to stand trial.

She is one of five people - including medical doctors and the actor's assistant - who US officials say supplied ketamine to Perry, exploiting his drug addiction for profit, and leading to his overdose death.

They include: Dr Salvador Plasencia and Dr Mark Chavez, two doctors who sold ketamine; Kenneth Iwamasa, who worked as Perry's live-in assistant and both helped purchase and inject the actor with ketamine; and Eric Fleming, who sold ketamine he'd gotten from Sangha to Perry.

The four others have also agreed to plead guilty to charges in the case. They will be sentenced at different times in November and December.

Sangha faces a maximum sentence of 65 years in federal prison, according to the justice department.

Ketamine is a dissociative anaesthetic that has some hallucinogenic effects, according to the US Drug Enforcement Administration (DEA). It can distort perception of sight and sound and makes the user feel disconnected and not in control.

It is used as an injectable anaesthetic for humans and animals because it makes patients feel detached from their pain and environment.

The substance is supposed to be administered only by a physician, officials say, and patients who have taken the drug should be monitored by a professional because of its possible harmful effects.

Perry's death and the investigation into how he obtained so much of the drug over multiple years offered a glimpse into Hollywood's ketamine drug network, which one doctor called the "wild west" in an interview with the BBC.

As part of her plea agreement, Sangha also pleaded guilty to selling ketamine to a man named Cody McLaury in August 2019, who died hours after the purchase from a drug overdose, according to the justice department.

Federal authorities accused Sangha of supplying ketamine from her "stash house" in North Hollywood since at least 2019, alleging in an indictment that she worked with celebrities and high-end clients.

More than 80 vials of ketamine were found there in a search before her arrest in March 2024, along with thousands of pills that included methamphetamine, cocaine and Xanax.

Sangha is said to have mixed with celebrities socially, with one of her friends telling the Daily Mail she attended the Golden Globes and the Oscars.

Her social media presence depicted an extravagant lifestyle, including parties and trips to Japan and Mexico.

China has unveiled a range of new weapons, drones and other military hardware in a massive parade that many see as a clear message to the United States and its allies.

The event saw Xi Jinping host more than 20 foreign heads of state, including Russia's Vladimir Putin and North Korea's Kim Jong Un, both of whom rely on China for economic support and more.

It was a display of Xi's growing power on the world stage, and of China's military prowess - the show included the "Guam killer" missile, the "loyal wingman" drone and even robotic wolves.

Beyond the hype and shiny new weaponry, what did we learn?

Here are our five takeaways.

1. China has a lot of weapons. How well can it deploy them?

What was clear from Wednesday's display was that China has been able to quickly produce a diverse range of weapons.

Ten years ago, the military technology they put on show tended to be "rudimentary copies" of far more advanced equipment invented by the US, notes Michael Raska, assistant professor in the military transformations programme at the Nanyang Technological University of Singapore.

But this parade revealed a more innovative and diverse range of weapons, particularly drones and missiles - a reflection of how advanced their defence-industrial complex has become.

China's top-down structure and significant resources enable it to churn out new weapons faster than many other countries, points out Alexander Neill, an adjunct fellow with the Pacific Forum.

It can also produce them in huge quantities, giving it a battlefield advantage where it can overwhelm the enemy.

"China has the ability to churn out munitions, ships, all these platforms... the state can just make these directives and off they go," Mr Neill says.

But how well can China's military integrate these weapons systems?

"They can show off these flashy advanced platforms, but are they organisationally agile to use them in the way they want to?" Dr Raska asks.

He adds that it won't be easy because the Chinese military is massive and untested, given it has not been involved in a significant war for decades.

2. China is focusing on missiles to counter the US

China has rolled out plenty of missiles, including some new variants.

These include the Dongfeng-61, which is capable of carrying multiple warheads in its nosecone; the Dongfeng-5C intercontinental ballistic missile which could be launched from northern China and hit the US; and the "Guam Killer" Dongfeng-26D intermediate range missile, which could hit key US military bases in Guam.

There were also several hypersonic anti-ship missiles such as the YJ-17 and YJ-19, which can fly very fast and maneuver unpredictably to evade anti-missile systems.

There's a reason for this focus on missiles.

China has been developing missiles and rocket forces as a key part of its deterrence strategy - and to counter the US' naval superiority, Mr Neill says.

The US Navy is unrivalled in the world with the largest fleet of aircraft carriers and carrier strike groups - China still lags behind on that count.

But, Mr Neill points out, some in the Western defence community are increasingly arguing that these strike groups are vulnerable, as they are effectively "sitting ducks" for any missile attacks.

Beijing is not only strengthening deterrence, but is also creating a "second strike capability," he says - a country's ability to launch a retaliatory strike if attacked.

Other notable weapons included the much-talked about LY-1 laser weapon, which is basically a giant laser that could burn or disable electronics or even blind pilots; and an assortment of fifth-generation stealth fighter jets including the J-20 and J-35 planes.

3. China is going all the way with AI and drones

There were a wide range of drones, some of them AI-powered, but the one that grabbed eyeballs was the AJX-002 giant submarine drone.

Also known as an extra-large uncrewed underwater vehicle (XLUUV) measuring up to 20m (65ft) in length, it could possibly do surveillance and reconnaissance missions.

China also showed off its GJ-11 stealth attack drone, dubbed the "loyal wingman", which can fly alongside a manned fighter jet and aid it in its attacks.

Besides an array of conventional aerial drones, there were also "robotic wolves". Experts say these could be used for a variety of tasks from reconnaissance and sweeping for mines, to hunting down enemy soldiers.

The drone display shows a clear direction that China wants to take with its military strategy, where it "not only wants to augment, but replace traditional structures".

It has clearly taken lessons from the Ukraine war, where one can "just throw drones at the enemy" to wear down their defences, Dr Raska notes.

"Alacrity in the kill chain matters," adds Mr Neill, pointing out that in a fast-moving battle, decisions have to be made in "nanoseconds" to defeat the enemy and gain the upper hand – which is what AI can do.

Many countries are still concerned about deploying AI in their military systems and asking "how comfortable are we in putting AI in the kill chain", he adds.

But China is very comfortable with that, Dr Raska says. "They believe they can control AI. They are going all the way to integrate it into their systems."

4. China may have the technology, but the US still has an edge

The parade clearly shows that China is catching up quickly with the US in its military technology, and has the resources to build up a huge arsenal of weapons.

But the US still maintains an edge in terms of operations, experts say.

The US military "excels" because there is a "bottom-up" culture where units on the ground can make decisions as the situation evolves and alter their fighting strategies, Dr Raska notes. This makes them more agile in a battle.

China, on the other hand, is "top-down" where "they can have flashy platforms and systems but they will not move a finger until they receive an order from the top", he adds.

"The Chinese think its technology that creates deterrence. They believe that will deter the US... but at the operational level, there have been instances which show they may not be as good as they say they are", Dr Raska says, pointing to recent encounters such as an incident last month when a Chinese warship rammed one of its own smaller vessels as they confronted the Philippine coast guard.

5. The parade was a weapons sales pitch – and a chance to show the US a united front

With the leaders of more than two dozen countries invited to the event, the parade of weapons and tanks was essentially a giant sales pitch on Chinese arms to potential buyers, Mr Neill points out.

Some of the countries in attendance such as Myanmar are already known to be buying huge quantities of Chinese weapons. But the chance to sell to new customers or increase orders is how the Chinese government can extend its influence globally, Dr Raska notes.

Among the key clients were those standing front and centre with Xi – Vladimir Putin and Kim Jong Un.

The three presented a united front as they walked to the parade together and stood on stage.

That was a message to the US, Mr Neill says: if America wanted to really challenge them it would mean "fighting them on several potential theatres at the same time – the Korean peninsula, Taiwan Straits, and Ukraine".

"And if you consider it, putting pressure on the US on all three domains, it may fail in one of those theatres."

As the cannon fire echoed through Tiananmen Square, even before the first set of troops goose-stepped their way through Beijing's central avenue, the day's most enduring image unfolded.

China's President Xi Jinping welcomed North Korea's Kim Jong Un with a long handshake, then moved on to greet Russia's Vladimir Putin, and then walked to his seat, flanked by two of the world's most sanctioned leaders.

It was sheer political theatre. And it was this meeting - rather than the weaponry - that appears to have irked US President Donald Trump.

As the parade began, Trump sent a sharply-worded message on Truth Social, accusing the three leaders of conspiring against America.

This may well have been the reaction President Xi had hoped for as he kept Putin to his right and Kim to his left throughout the parade. The moment may have even been designed to infuriate a US president who would perhaps prefer to be the centre of the world's attention.

The Chinese leader has stolen the limelight, and he's using it to show his power and influence over an eastern-led alliance – a defiant group determined to push back against a US-led world order.

It is a strong message from Xi as the world reels from the unpredictability of Trump's presidency. Besides Kim and Putin, there were more than 20 other foreign heads of state. Just earlier this week, Xi also appeared to be resetting his troubled relationship with Indian Prime Minister Narendra Modi. Trump's 50% levy on Indian imports has prompted a thaw between the long-time rivals.

Wednesday's spectacle was supposed to be about commemorating an 80-year-old victory over Japan. But it was actually about where China is headed - right to the top, with Xi playing the role of a global leader.

And at his feet was a military that is being built to rival the West.

China holds the reins now

This was the first time Xi, Putin and Kim had been seen together - and together, they climbed to the top of the Gate of Heavenly Peace that overlooks the historic square to watch the parade.

The symbolism was hard to miss. Communist China's founder Mao Zedong had declared the founding of the republic there in 1949 - and 10 years later, it was where he hosted Kim's grandfather and the then Soviet leader Nikita Khrushchev, to watch a military parade.

That was the last time the leaders of the three countries were together. It was the height of the Cold War, China was isolated from much of the world, as was North Korea, and the Soviet Union was the most powerful and richest among them.

Now, it's China that holds the reins in this relationship. Nuclear-armed but still poor, North Korea needs Beijing's aid. And Putin needs the legitimacy that Xi just provided him.

In the past, Xi appeared to keep his distance from Putin and Kim, and publicly maintain a neutral stance on the war in Ukraine. He did not condemn it, but denied China was helping Russia.

It even seemed like he was on the sidelines as Russia and North Korea grew closer more recently. Kim has been sending troops to support Putin's invasion of Ukraine in exchange for money and technology.

But now he seems to be standing by his two neighbours, even as they continue to attack Kyiv.

"Today humanity is again faced with the choice of peace or war, dialogue or confrontation, win-win or zero sum," Mr Xi told the watching crowds, along with millions glued to the parade coverage on state TV across the country.

China is a "great nation that is never intimidated by any bullies", he declared.

And the military parade that followed was about showing that - it was a display of power, precision and patriotism.

It started with a gun salute – 80 times to mark 80 years since China's victory over Japan in World War Two, ending a brutal occupation. The sound bounced off every corner of the square as 50,000 spectators, some of them war veterans, sat in silence.

The choir followed, every single member appearing exactly spaced out as the cameras panned above them. They sang in perfect harmony: "Without the Communist Party, there is no modern China." Each verse was punctuated by raised fists.

President Xi drove the length of the parade route to inspect his troops before each battle unit took turns to goose-step past their leader. Every joint strike on the tarmac reverberated through the stands.

The rumbling tanks came first in the display of China's new weapons. But they looked old compared to what followed. A new nuclear-capable missile that can be launched from sea, land and air, hypersonic anti-ship missiles and laser weapons to defend against drone attacks. There were new underwater and airborne drones that can spy on targets.

The US may still have an edge, honed over years and through its involvement in conflicts across the world, but there is no doubt that China is building a military to rival that.

And Wednesday's show of strength was a statement aimed at Washington and its allies, as well as the rest of the world - and even at Putin and Kim, who knew the significance of what they were looking at.

"The great rejuvenation of the Chinese nation is unstoppable," Xi had said in his speech in an effort to bolster pride in the nation.

The West is worried

It appears to be working on some people.

On a bridge overlooking the Tonghui River, crowds had gathered away from the main parade route to try to see the military flypast. Thirty-year-old Mr Rong said he found the parade moving.

"Cherishing this moment is the most fundamental thing we can do. We believe we will retake Taiwan by 2035," he declared.

This is the rhetoric feared by many on the self-governing island of Taiwan, which China believes is a breakaway province that will one day be united with the motherland. Xi has not ruled out the use of force to achieve that goal. And the weaponry that he showed off on Wednesday, much of which emphasised China's naval capabilities, is bound to worry Taiwanese leaders.

It also worries many Western nations, especially in Europe, which are still grappling with how to end the war in Ukraine. Many were absent from the parade.

Han Yongguang, 75, shrugged off any suggestion that Western leaders had shunned the parade.

"It's up to them to come or not," he said. "They are envious of China's fast development. To be honest, they are aggressive at heart. We are completely committed to the common prosperity of mankind. We are different."

This parade has been fuelling a wave of nationalism at a time when China is battling serious domestic challenges: a sluggish economy, a real estate crisis, an ageing population, high youth unemployment and local governments deep in debt.

As confident as China appears on the world stage, President Xi must find a way to keep a burgeoning middle class from worrying about their future. China's economic rise was once thought unstoppable, but that is no longer the case.

So this parade - with all the rhetoric about an old enemy, Japan - may be a welcome distraction.

After a long display of cutting-edge weaponry, including nuclear missiles, the parade concluded with thousands of doves and balloons released into the skies over Beijing.

The commemoration - the songs, the marches, the missiles, the drones, even the "robot wolves" - was not so much about China's struggle.

Rather, it was about how far China has come - and how it is catching up with the US and challenging it for supremacy.