The Guardian’s latest reporting on the Pandora Papers leak centres on Ben Elliot, the co-chair of the Conservative Party, who it says “jointly owned a secret offshore film financing company that indirectly benefited from more than £121,000 of UK tax credits” with Ben Goldsmith, the brother of the Tory peer and minister Zac. A spokesperson for Elliot and Ben Goldsmith said: “The film was made by a UK company and subject to UK taxation. All taxes have been correctly and transparently declared to the relevant authorities.”