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First obtained by the German newspaper Suddeutsche Zeitung, the documents stem from two offshore service providers and company registries from 19 tax havens, the Guardian reports.The International Consortium of Investigative Journalists oversaw the project.

There also documents from corporate registries in 19 tax havens.Files leaked from Appleby suggest as much as £1.1m of the VAT he appears to have reclaimed on his jet should have been paid, along with hundreds of thousands due on the continuing costs of flying the jet.The aircraft is now registered to a Hamilton company in the Virgin Islands, which in turn leases it to another in the Isle of Man, which in turn rents it to a screen company in Guernsey.Any private jet purchased outside the European Union is subject to 20% VAT, in order to move freely around the continent.Under UK and EU legislation he would have been entitled to a VAT rebate on the jet if it was to be used purely for business purposes.

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