Nadhim Zahawi's tax affairs

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Rishi Sunak has asked his independent ethics adviser to look into the disclosures made about the tax affairs of the Tory party chairman, Nadhim Zahawi. Mr Sunak said there were "questions that need answering" about the case. Mr Zahawi is facing calls to resign, after it emerged he paid a penalty to HMRC over previously unpaid tax while he was chancellor, as part of a multi-million pound dispute. He says he's "confident" he's "acted properly throughout". In a statement, Mr Zahawi said he welcomed the investigation and looked forward to "explaining the facts of this issue". However, opposition parties are calling for Mr Zahawi to be sacked from his role. The BBC's Analysis Editor, Ros Atkins, explains why Mr Zahawi received a penalty from HMRC - and considers how serious this is for the Tory chairman. Image credit: Victoria Jones via PA