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This is bbc news with the latest headlines. Joe biden honours the 400,000 americans who have died during the covid pandemic, ahead of being sworn in as the 46th president of the United States. To heal, we must remember. It is hard sometimes to remember, but that is how we heal. It is important to do that as a nation. I stand before you, truly proud of what we have achieved together. We did what we came here to do and so much more. This is the scene live in washington where, in the final hours of his presidency, donald trump has pardoned more than 70 people. 25,000 troops will line streets for the inauguration later but the traditional crowds will be absent. And if you want to get in touch about the inauguration what it means for the United States and the rest of the world or indeed any of our other stories, you can contact me on Annita Mcveigh or bbcyourquestions. The former Prime Minister theresa may accuses Boris Johnson of abandoning britains position of global moral leadership. The Environment Agency warns of a volatile situation as parts of Northern England prepare for torrential rainfall from storm christoph. Some of the uks biggest music stars accuse the government of failing the countrys performers over the brexit deal. Could freelancers finally be brought in to Government Support schemes such as furlough . The covid tax system faces heavy criticism, with mps demanding government explains itself within six weeks. And coming up this hour. Have you ever wondered how butterflies fly . Now scientists can let us in on the secret. Good morning. Joe biden will become the 46th president of the United States today. Mr biden will stand alongside Kamala Harris, who will become the first woman to take the office of Vice President. Donald trump has carried out one of his final president ial acts before departing the white house, issuing a series of pardons. Among those pardoned is his former chief strategist, steve bannon, who was facing fraud charges connected to one of mr trumps signature policies, the building of a wall with mexico. In all, 73 individuals received pardons and another 70 had their sentences commuted. They include a pardon for the rappers lil wayne and kodak black. They were both prosecuted on weapons charges. 0n the eve of his inauguration, president elect biden spoke of the need for the nation to heal, as he led a Memorial Ceremony for the 400,000 americans whove died of covid 19. Heres our washington correspondent nomia iqbal. Church bells rang out from the National Cathedral to remember the victims of covid 19. The Reflecting Pool at the National Mall was lit up for the 400,000 people who have lost their lives. Democrats held a memorial at capitol hill, where the inauguration ceremony will take place later. The victims were honoured across the country and by the incoming leadership of america. Between sundown and dusk, let us shine the lights in the darkness along the sacred pool of reflection and remember all whom we lost. Tonight, we grieve and begin healing together. Though we may be physically separated, we, the american people, are united in spirit. Then a touching tribute from a nurse who works in the front line. Amazing grace how sweet the sound. At exactly 12pm eastern time, donald trump will become a civilian and joe biden the president. But this is an inauguration like no other. There wont be crowds watching because of the pandemic, and the large military presence here means things are even more restricted. Among the crowds will be representatives from many different countries, including the uk. I think this is going to be a very warm relationship. It is built on a very solid bedrock of all the things that make the relationship important and special, deep, profound, successful cooperation on defence, security, intelligence, and increasingly on the economy, on science and on prosperity. President trump wont be there, though. But had this to say to his successors. We extend our best wishes, and we also want them to have luck, a very important word. It wasnt entirely a goodbye. I want you to know that the movement we started is onlyjust beginning. There has never been anything like it. Under the constitution, mr trump can run for office again, but he is facing another impeachment trial, and he is also losing the support of some Top Republicans following the deadly riots on capitol hill. The mob was fed lies. They were provoked by the president and other powerful people, and they tried to use fear and violence to stop a specific proceeding of the first branch of the federal government. Which they did not like. America under President Trump has been stormy and spellbinding. Four years on, joe biden hopes under him this country can be calm and still. Nomia iqbal, bbc news, washington. Nomia is in washington ahead of the inauguration and has been gauging reaction to Donald Trumps president ial pardons. In particular the pardon of his former aide steve bannon and what this signals as he leaves office. Steve bannon is one of the most controversial people in Donald Trumps orbit. He was a former chief strategist, often credited for Donald Trumps victory in 2016. They fell out for a while, donald trump fired him and went after him on twitter. Last year, steve bannon was charged with fraud. He was facing charges related to a fundraiser for President Trumps Us Mexico Border wall project. He denied all of the charges. He was awaiting trial, and now he has effectively been cleared by president truck. It does open up mr trump to by president truck. It does open up mrtrump to more by president truck. It does open up mr trump to more criticism that he is using his president ial power, he has used it before, to help his friends. But president ial pardon in power is available to all president s, if you go right back through history, theres been lots of controversial pardons. I think arguably the biggest was when gerald ford pardoned Richard Nixon in 1974. Donald trump knows this is the last bit of power that he has and he is fully planning to use it in the final hours before he leaves this city for florida. Lets take a look at what is planned for Inauguration Day itself. The ceremony gets under way at 1600 uk time, which is 11 oclock in washington. Lady gaga will sing the National Anthem in front of a small, socially distanced gathering without the crowds usually seen on the washington mall. People have been asked to watch from home. Vice president elect Kamala Harris will be sworn in first byjustice sonia sotomayor, the first woman of colour to be Vice President being sworn in by the first woman of colour to sit on the supreme court. President Electjoe Biden will then take the oath of office and become president a minute after President Trumps term ends at noon. He will give his inaugural address and take part in ceremonies with the military to reflect the peaceful transfer of power. The new president will then go to Arlington National cemetary to Arlington National cemetery to lay a wreath at the tomb of the unknown solider before receiving a president ial escort to the white house. In the evening, there will be a star studded gala event broadcast on television and social Media Channels in the us called celebrating america, hosted by tom hanks. With me now is nigel sheinwald, former uk ambassador to the us from 2007 to 2012 Whenjoe Biden was Vice President. Thank you forjoining us. You have knownjoe biden for a long time, since he was a senator and in fact you were neighbours in washington, werent you, as the Vice President s Official Residence and the uk ambassador� s residents were next door to one another . So from first hand experience of your time there, what is he like to work with and how will he be different in his way of working president 0bama with yellow. The way of working president 0bama with ellow. ,. ,. , yellow. The picture that everyone nets of yellow. The picture that everyone sets of joe yellow. The picture that everyone gets of joe biden, yellow. The picture that everyone gets of joe biden, whether yellow. The picture that everyone gets of joe biden, whether you i yellow. The picture that everyone l gets of joe biden, whether you are gets ofjoe biden, whether you are close up to him or watching from afar, is from a decent pragmatic, traditional, experienced person. He has got his head screwed on and knows about politics and how to do politics close up and personal. He is a negotiator. He is patient. He is a negotiator. He is patient. He is used to doing deals. And he has got, you know, five decades of experience behind him. So he is a very different character from actually most of the recent president s of the United States, it has, you know, have not had that very direct experience in washington are neither president 0bama nor George W Bush had that. That is his strength. I think that what may well surprise us Aboutjoe Biden is that in these extraordinary times, he is prepared to take really quite radical and purposeful and bold action. That is not necessarily the style that we would expect from someone who has been around so long. But i think it is one of the lessons of the early days of the 0bama administration, just how difficult it was and they were not repaid for the caution and moderation. It got more difficult, not easier, as time went on, in the 0bama administration. Went on, in the 0bama administration. � ,. ,. , administration. And he is going to need all the administration. And he is going to need all the experience administration. And he is going to need all the experience that administration. And he is going to need all the experience that you l need all the experience that you speak of, though, isnt he, to deal with the challenges in front of him . Chiefly domestic, would you agree . Absolutely, i think most president s who come in are mainly domestic focused and get drawn onto Foreign Policy. Biden has a huge record in Understanding International affairs and Foreign Policy but that is not where his focus is going to be. The events of the trump presidency, the events of the trump presidency, the events of the coronavirus and Everything Else might mean that he is going to be preoccupied throughout his presidency with rebuilding america and trying to get america back on the rails again. After this very turbulent period. But the outside world will get a look in, it is bound to, along the way. That is going to be instinct anyway. 50 way. That is going to be instinct an a. , way. That is going to be instinct an a. , way. That is going to be instinct an a. ,. , anyway. So with his focus being on domestic priorities, anyway. So with his focus being on domestic priorities, where anyway. So with his focus being on domestic priorities, where does i domestic priorities, where does europe fit into all of that and of course the uk outside of europe . 0utside course the uk outside of europe . Outside of the eu, i should say . Exactly, he has got a very experienced team, that is the first thing to say, it is notjust him, he has got around him in every area of the cabinet and the Administration People who know what they are doing. That will make a difference, not least to a president who is 78. That is the first good thing. I think that biden knows europe and he knows the uk and he will want to build strong relationships and unlike trump, who did exactly the opposite, he will want to try to deal with the worlds incredibly complicated problems by working with others and thatis problems by working with others and that is the fundamental change from the last four years. Europe, you know, sometimes in the 0bama administration, felt a bit unloved. I think biden will put some effort into europe but europe, the eu, has got to reciprocate as well. The recent deal that was done with china will be seen by some in washington as a bit of a provocation. So europe has to adjust from a trump world, where they had to do things on their own, and move to a world where the Us Administration is going to try to do things collaboratively but obviously, the world has changed in the last ten or 15 years. The trump four years has been a particularly turbulent and disruptive period but this is not the world that biden knew when he first joined this is not the world that biden knew when he firstjoined politics. As for the uk, you asked about that, i dont think that biden will be vindictive about borisjohnson having a close relationship with trump. But they will want to see what the uk does with its relationship with its european partners. We have got a basic, fundamental, 1. 0 deal with the eu which was done before christmas. But the Biden Administration will want britain to repair its relationship with europe, a big hole in that agreement was over Foreign Policy and defence. Sitting in washington, they are not going to want to see britain and europe squabbling over the big issues of the day. And we shouldnt do because actually, the irony of brexit is that we agree on most of the big issues like Climate Change and the middle east, actually, like china. I think that one of the things for the uk over the next couple of months, it is not going to be to look back, we have got brexit now, we have to show that we have got a confident view of ourselves and how we can contribute to international affairs, show some of the diplomacy and the smartness which we have in international relations and work with our other European Countries much more than i think the governments instinct so far has been. find think the governments instinct so far has been far has been. And finally, a final thou~ht if far has been. And finally, a final thought if you far has been. And finally, a final thought if you would, far has been. And finally, a final thought if you would, we far has been. And finally, a final thought if you would, we will. Far has been. And finally, a final. Thought if you would, we will wait to see what happens with the senate trial of President Trump and what level of influence he will continue to bring within the United States, with talk from him of setting up his own political party. Briefly, if you would, what do you think is the future of populism on both sides of the atlantic . The atlantic . Well, it is there but it has been the atlantic . Well, it is there but it has been dealt the atlantic . Well, it is there but it has been dealt a the atlantic . Well, it is there but it has been dealt a blow the atlantic . Well, it is there but it has been dealt a blow on the atlantic . Well, it is there but it has been dealt a blow on bothl it has been dealt a blow on both sides of the atlantic, because the area that i would most criticised borisjohnson for area that i would most criticised Boris Johnson for is area that i would most criticised borisjohnson for is the things he did, copying the trump playbook, prorogue parliament, attempting to undermine International Law over brexit. Those were trump like things that they should never have been considered here and they didnt work and were not ultimately the road that the uk went down. I think there has been a robust but in the uk and the rest of europe and in america, you know, right wing extremism has been around for a long time and has had a boost because primarily of social media and the social impact of the recession and now coronavirus, which will have increased social and economic inequalities. So it is not going to go away. The question is whether pragmatic, centre ground, reasonable politics can once again give people hope that the political process is worth defending and that is what trump was never prepared to do because of course, he was always an outside attacker of the countrys institutions and the International Institutions and the International Institutions beyond. That is what biden will seek to try to mend, i think, the idea that, and to promote, the idea that a government has got noble aims and can achieve something for ordinary people, whatever it is. That will be his priority, rebuilding in a genuine sense and showing that moderate, Democratic Politics can actually work. ~ Democratic Politics can actually work. , ~ ,. ,. , Democratic Politics can actually work. , ~. ,. , work. Thank you for oining us. The former ux work. Thank you forjoining us. The former uk ambassador work. Thank you forjoining us. The former uk ambassador to work. Thank you forjoining us. The former uk ambassador to the work. Thank you forjoining us. The former uk ambassador to the us, l former uk ambassador to the us, there. Lets talk to bofta yimam from cbs news in the United States. Hello, just reflect on the pardons announced by the outgoing president and react to those and then look ahead to the day in washington if you would and of course the huge ring of security that there is around the centre, head of the inauguration. Arrangement hello, absolutely, first we can talk about what you mentioned that the very top, the pardons, right . That what you mentioned that the very top, the pardons, right . Top, the pardons, right . That has haened top, the pardons, right . That has happened in top, the pardons, right . That has happened in the top, the pardons, right . That has happened in the last top, the pardons, right . That has happened in the last several top, the pardons, right . That has| happened in the last several hours of President Trumps really his time in office and it took many people by surprise. Some otherfolks in office and it took many people by surprise. Some other folks were not too surprised by it but it is who is on the list and who is not. So if we look at the bliss, the biggest one that stands out of causes the finance, the former white house chief strategist he was pardoned, and president s attorney, rudy giuliani, is not right now. The president still has until noon when his term officially ends to continue if he would like to. 70 commutation raw, lets add that, 70 commutations were done by the president in the past several hours, including people like the famous rapper lil wayne and kodak black. Switching to capitol hill where i am right now, we have over 20,000 National Guard Members Around the dc area, road closures, anyone trying to get anywhere near where the inauguration is taking place without a formal invite. This is a socially distance event, it is about unity, healing, celebrating america is the inaugural theme that we expect to hear throughout the speech tonight. We also know this will take place at noon, right in the middle of the day, where many folks may be taking their lunch break and now in 2021, be able to actually see an inauguration take place virtually, on their couch at home, knowing that dc is completely blocked off with police and security. Blocked off with police and securi. , blocked off with police and securi. , ~ ,. ,. , blocked off with police and securi. , ~. ,. , blocked off with police and securi. , ~. ,. , well have extensive coverage ofjoe bidens inauguration throughout the day here on the bbc news channel and on bbc one. Full coverage starts from 3. 30pm with a bbc news special live from washington presented by katty kay. Here, theresa may has accused borisjohnson of abandoning the uks moral leadership on the world stage. In an article for the daily mail, the former Prime Minister took aim at mrjohnson for his threat to break his agreement with the eu over brexit, and for cutting the overseas aid budget. She said, threatening to break International Law by going back on a treaty we had just signed, and abandoning our position of global moral leadership as the only major economy to meet both the 2 defence spending target and the 0. 7 International Aid target. Were not actions which, in my view, raised our credibility in the eyes of the world. And the fomer pm went on to say that. Well, we can speak to adam fleming about this and all things politics. Hejoins me now. Good morning. In terms of what theresa may has had to say, timing is everything. She theresa may has had to say, timing is everything is everything. She has made some criticism of is everything. She has made some criticism of the is everything. She has made some criticism of the government is everything. She has made some criticism of the government in is everything. She has made some criticism of the government in the| criticism of the government in the house of commons quite regularly, every time she stands up, she seems to get some kind of little dig in, whether it is about the fate of the union or security of the brexit but today, packaging up all of these criticisms in this way, on this day, is, in the words of one of her former very close advisers, quite a punchy thing to do. She does not mention borisjohnson by name but she picked out two specific things that have annoyed her and she thinks jeopardise the Uks International reputation, as you said, the reduction in the International Aid budget, so some of the money can be spent on the Covid Response at home and also the threat, that was never actually used or realised, to overrule some of the brexit deal in the heat of the negotiations with the heat of the negotiations with the eu. Now, the diplomats and officials that want to make the relationship with the new president work are looking to the future, and that relationship. They talk about this word convergence, which is a posh way of saying the Prime Minister and the new president agree on lots of things and this is how the home secretary priti patel described it. The fact of the matter is, we have a strong working relationship. The Prime Minister and president elect biden have already been in touch. They have already spoken, they have had discussions about, you know, leading the world on many of the shared challenges that we all face. We face these as two strong, healthy democracies, two Global Leaders when it comes to international values, our place in the world, how we work bilaterally, with multilateral institutions. That is going to continue. That will go from strength to strength and i say that within the context of uk leadership in the world right now as well. We are holding the presidency of the g7 this year, hosting cop 26. We hold the chair of the un security council. These are substantive global platforms. And there is sometimes this caricature about transatlantic relationships, that the conservatives get on better with republicans and the labour party get on better with democrats but listen to the shadow foreign secretary lisa nandy, and she basically almost says exactly the same. We have got the covid crisis which we are all dealing with, and next year, the uk is hosting a major Climate Change conference which we hope will start to set the world on a path to climate safety which is something that is of great significance to the United States as well. We have been talking to them about that but also how we repair these relationships. 0ne one thing 0ne thingi one thing i have heard from diplomats, though, is that they are expecting the Biden Administration to focus on the huge domestic problems in the United States at first, and it will be a couple of weeks or maybe a couple of months before they engage fully with the rest of the world. Then we are expecting to see President Biden in the uk in cornwall for the g7 in june. The uk in cornwall for the g7 in june. �. ,. , ~ the uk in cornwall for the g7 in june. ~. ,. , ~ i. June. 0k, adam fleming, thank you ve much june. 0k, adam fleming, thank you very much from june. 0k, adam fleming, thank you very much from westminster. There are more than 200 flood warnings and flood alerts across the uk, as much of northern, eastern and Central England are braced for extreme rainfall from storm christoph. The Environment Agency is warning of a volatile situation, with heavy rainfall and melting snow. Police forces in South Yorkshire and Greater Manchester have declared major incidents. 0ur correspondent luxmy gopal is in West Yorkshire. Good morning. The river looks pretty high and i can see it is raining a bit but bring us up to date with the situation and how people there are getting prepared for the storm. Yes. Getting prepared for the storm. Yes, i need to, getting prepared for the storm. Yes, i need to. As getting prepared for the storm. Yes, i need to. As you getting prepared for the storm. Yes, i need to, as you can getting prepared for the storm. Yes, i need to, as you can see, getting prepared for the storm. Yes i need to, as you can see, the river leven heel is quite high, the calder river behind me, it is quite fast flowing in with and ride in West Yorkshire and this, along with many other places in the valley is a place that has experienced flooding before. It was most recently hit badly in the floods of february 2019, and people have been watching and waiting because they dont want to go through that again. There is a flood alert in place here and flood wardens have been out and about throughout the night, checking the river levels, in some cases every hour. The flood siren went off in the nearby village of woolston, the dreaded sound to residents in the calder valley, dreaded sound to residents in the caldervalley, but dreaded sound to residents in the calder valley, but luckily the flooding that was anticipated overnight did not happen and it is expected that things will peak around 6pm today but it is a movable feast, changing as the weather conditions changed. The rain has been relentless today, which is why there is the risk of flooding and there is the risk of flooding and there are flood alerts and warnings, as you say, across parts of the north, centraland as you say, across parts of the north, central and east of england and a yellow weather warning across much of the rest of the country which has brought with it travel disruption, including delays and cancellations to some rail services. Northern rail is advising passengers to check before they travel. Meanwhile, here and in other places that have been affected by flooding before and know to expect it, people have been putting in place preparations like sand bags and flood defences to protect their property. They have been moving valuables and equipment upstairs to make sure that they minimise any risk from potentialflooding, but make sure that they minimise any risk from potential flooding, but it is a case of waiting and seeing. They have got to just see what the rain levels will be like and what the river levels will be like. Thank ou for the river levels will be like. Thank you forjoining the river levels will be like. Thank you forjoining us. The river levels will be like. Thank you forjoining us. Hour you forjoining us. Hour reporter macros will keep a close eye on the situation in all of the areas where there is a risk of flooding. Heather shepherd is a Flood Recovery specialist for the Charity National flood forum. Thank you forjoining us. Firstly, i should say that you are very much speaking from a place of experience when you talk about flooding, arent you . When you talk about flooding, arent ou . ,. ,. ,. ,. ,. , you . Yes, i am, i have flooded on several occasions. You . Yes, i am, i have flooded on several occasions. I you . Yes, i am, i have flooded on several occasions. I am you . Yes, i am, i have flooded on several occasions. I am also you . Yes, i am, i have flooded onl several occasions. I am also braced here because i am in the upper catchment of the river severn and overnight, the river has risen. But like in West Yorkshire, at the moment, it is high but it has not reached its banks yet. You moment, it is high but it has not reached its banks yet. Moment, it is high but it has not reached its banks yet. You have lots of practical reached its banks yet. You have lots of practical advice reached its banks yet. You have lots of practical advice for reached its banks yet. You have lots of practical advice for people reached its banks yet. You have lots of practical advice for people so of practical advice for people so lets begin with somebody looking at the Weather Forecast, they perhaps have an amber weather warning for the area, even a less severe yellow weather warning. What advice would you give now about what to do and what to expect . You give now about what to do and what to expect . What to expect . Well, i mean, firstl , what to expect . Well, i mean, firstly. You what to expect . Well, i mean, firstly, you need what to expect . Well, i mean, firstly, you need to what to expect . Well, i mean, firstly, you need to make what to expect . Well, i mean, firstly, you need to make sure| what to expect . Well, i mean, firstly, you need to make sure that you are getting the warnings. If they are available, then sign up to them, they are on the Environment Agency website. The other thing that we find that is a really useful thing to do is to check your insurance cover. 0ften, thing to do is to check your insurance cover. Often, there is a small print that people find after a flood that says the cover does not include flooding. Ensure that you are covered and that it is up to date. And then, as has already been mentioned in your last report about putting things you cant replace, all of your memorabilia and your insurance documents, upstairs. But there are things can do outside so we dont have to think about them when we are dealing with inside, so making sure that your sheds, garages and workshops are lifted, your bikes are lifted, and taken off the ground and anything on low shelving is raised up. And then another good point would be to think about your pets. 0ften, point would be to think about your pets. Often, people, we know, have rabbits in the garden or dogs on the lower ground. Where are you going to put them, where are you going to keep them safe . Keep them safe . Really good, ractical keep them safe . Really good, practical pieces keep them safe . Really good, practical pieces of keep them safe . Really good, practical pieces of advice, keep them safe . Really good, i practical pieces of advice, there. Just to go back to the insurance point, i think as a society, do you think that we are getting more used to the idea of flooding being a fairly regular event and therefore, do people have good insurance or are the prices putting it out of the reach of some people, simply to get decent insurance to cover their homes . ,. , decent insurance to cover their homes . , ~. ,. , homes . Yes, you know, i have been workin homes . Yes, you know, i have been working on homes . Yes, you know, i have been working on flood homes . Yes, you know, i have been working on flood risk homes . Yes, you know, i have been working on flood risk now homes . Yes, you know, i have been working on flood risk now for homes . Yes, you know, i have been working on flood risk now for 20 working on flood risk now for 20 years and i can certainly see that flooding has become much more prevalent so we need to concentrate on that. Insurance has become much easier to gain for people because we now have flood remitting in place which makes it accessible and obtainable to people more often but we still find lots of people that struggle and my charity can help to make sure people get insurance because it is important that they get that. But sometimes after a flood, people will find perhaps they are uninsured or perhaps there is a small print clause that says flooding is not covered. It is always good to make sure that you have got good cover in a flood and that it does include flood risk. Ahshd that it does include flood risk. And if an bod that it does include flood risk. And if anybody needs that advice in more detail, they can turn to you for that at the National Flood forum . That at the National Flood forum . , yes, we have a helpline, that people are welcome to ring and we can help support them in gaining that. Thank ou for support them in gaining that. Thank you forjoining support them in gaining that. Thank you forjoining us. Support them in gaining that. Thank you forjoining us. Fingers support them in gaining that. Thank you forjoining us. Fingers crossed that your home stays safe and that everyones home is safe through this period. A committee of mps has given the government six weeks to explain why some groups of taxpayers have been left without the Financial Support offered to others throughout the pandemic. A report by the Public Accounts Committee blames out of date systems used by hm revenue and customs for allowing people to fall through the cracks. The government says those not eligible for support can still claim benefits such as universal credit. Im joined now by our economics correspondent, andy verity. Lets recap because this is important and we have reflected it through the last year, the people who are falling through the cracks. Who falls into these groups of people . Who falls into these groups of eo le . ,. , who falls into these groups of eole . ,. ,. , who falls into these groups of eole . ,. , people . There are thought to be about 22 categories people . There are thought to be about 22 categories of people . There are thought to be about 22 categories of people i people . There are thought to be i about 22 categories of people who have been excluded as the press groups would say from the Financial Support available to other people. One of the biggest groups is 1. 1 Million People who were excluded from the furlough scheme because the data was not available to validate their employers claims. 0ne data was not available to validate their employers claims. One has to remember that these schemes which have supported a lot ofjobs, 12 million plus in the case of thurlow, and many supported by the self employed income support scheme, were implemented at speed at the beginning of the pandemic but what mps have been calling for sincejune last year is for the government to close these gaps that have arisen. Some of the gaps are understandable, when you have to implement a scheme at speed, there are certain corners that have to be cut, if you like. For example, hmrc was concerned about fraud that for example, people might claim for Dividend Income when they were investors rather than taking their Dividend Income as managers of a company. Distinguishing between those two is very difficult, because hmrc did not have the systems and the data are available to do it. But what the mps have said and what we have heard now from the Public Accounts Committee and also the National Audit office is that it cannot be beyond the wit of man to obtain this data and include people because up to 2. 9 Million People and their families have not had a penny from either scheme now for ten months. They are pressing the garment to include them or expect y. Pressing the garment to include them or exect y. , pressing the garment to include them or exect y. , ~ i. Pressing the garment to include them or exect y. , i. ~ , pressing the garment to include them or expect y or expect y. Thank you, andy verity, there. We or expect y. Thank you, andy verity, there we will or expect y. Thank you, andy verity, there. We will talk or expect y. Thank you, andy verity, there. We will talk later or expect y. Thank you, andy verity, there. We will talk later this or expect y. Thank you, andy verity, there. We will talk later this hour there. We will talk later this hour to the director of policy at the association of independent professionals and self employed about this story. More than 150 leading figures from the world of music have accused the government of shamefully failing the countrys performers with its brexit deal. Sir eltonjohn, Liam Gallagher and Nicola Benedetti are among the musicians whove signed a letter in the times. They say the lack of any special arrangement on Free Movement for musicians will make many tours unviable. The rate of inflation, as measured by the Consumer Prices index,rose to 0 point 6 per cent in december up from 0 point 3 per cent the month before. The office for National Statistics said higher clothing, travel and petrol costs were all factors. Now its time for a look at the weather with matt taylor a really busy Weather Forecast what is going on with storm christoph . Rain until the early hours of tomorrow morning and an amber warning in place across northamptonshire through to lancashire. The area most likely to see flooding. The warning lapses tomorrow but flooding will be ongoing as water levels rise. Keep an eye on rainfall and river data. Look at the rest of today, more persistent rains in Northern England and western wales. Rain in east anglia and the south east and breezy. Dry and bright are in scotland and Northern Ireland but flurries of snow in north east scotland. Furthersouth flurries of snow in north east scotland. Further south milder and the wind to up. 60 mph gusts of wind and rain and hailsnow the wind to up. 60 mph gusts of wind and rain and hail snow before it edges away and clearer conditions with some starry skies and showers. Tomorrow, northern and eastern parts of scotland we could see some significant snow. We will have more details throughout the morning. Hello this is bbc news. The headlines. Joe biden honours the 400,000 americans who have died during the covid pandemic, ahead of being sworn in as the 46th president of the United States. This is the scene live in washington where, in the final hours of his presidency, donald trump has pardoned more than 70 people. Twenty five thousand troops will line streets for the inauguration later but the traditional crowds will be absent. The former Prime Minister, theresa may, accuses borisjohnson of abandoning britains position of global moral leadership. The Environment Agency warns of a volatile situation as parts of Northern England prepare for torrential rainfall from storm christoph. Sport and for a full round up, from the bbc sport centre, heres sally nugent. It couldnt happen again, could it . Leicester city are top of the premier league this morning, five years after they won the league title at odds of 5,000 to 1. They beat chelsea 2 0, Wilfried Ndidi and James Maddison got the goals. They go above Manchester United at the top, and managed to mostly keep their celebrations socially distant. Well, its another result that leaves questions for Frank Lampard at chelsea. Despite spending huge amounts on transfers this season they now sit eighth in the table. Leicester are a good team, they are in good form. We are not in good form, that is clear tonight. But we could do better, we know that, and im not going to dress it up any other way. How do you snap out of not being in good form . Hard work, running, and the imperative is that the players bounce back. This is what the younger players in the team of the new players to the premier league will really feel. This is the cut throat nature of what it is. West ham united are only six points off the top after winning in last nights other premier league match. They beat west brom 2 1 at the london stadium, with the winner coming from michail antonio. The hammers are seventh and have won four in a row in all competitions. That result leaves west brom in the relegation zone. They could end up in more trouble the premier league are investigating why Robert Snodgrass didnt play for them last night. He was signed from west ham this month and the baggies announced before kick off he wasnt starting against his former club because of an agreement in the deal. Before i can answer anything that might cause me, west ham, or anyone else some trouble, i will wait to see what the premier league has got to say. I have got bigger things to worry about than what the premier league think. Southampton finally secured their passage into this weekends fourth round of the fa cup. A covid outbreak at League One Shrewsbury meant the two sides had to wait to face each other in the last of the third round ties, but southampton won 2 nil in the end. Shrewsbury were being led by their assistant, their boss Steve Cotterill is in hospital having spent time in intensive care with the virus. Two more Australian Open players have tested positive for coronavirus. And another non playing member of staff has also tested positive, bringing the total number of cases associated with the tournament to ten. More than 70 players and their teams have been confined to their hotel rooms for a fortnight. After passengers on three charter flights returned positive tests. A number of players have complained about the conditions. The majority of the players understand and accept it and it is a minority that are struggling with it. But we are going to do whatever we can to make it better for them and i do, you know, these players have been travelling around the world and have been an isolation and quarantine. It has been a very difficult experience for them, but they are going to be in the position when they do come out next week that they will be able to compete in the next four weeks for 83 million of prize money and be in the country that has managed the virus better than anyone else in the world. Tiger woods season is on hold. He has had back surgery for the fifth time in his career. It follows a tournament last month where he felt discomfort. Hes expected to make a full recovery but will definitely miss two pga tour events. This years first major the masters at augusta is due to start on april the eighth. The chairman of the British Olympic Association sir Hugh Robertson says hes optimistic this years Olympic Games will still go ahead. His comments follow those of the london 2012 chief executive keith mills, who told the bbc yesterday that he thought it was unlikely the tokyo games will take place this summer due to the covid 19 pandemic. W yes, iam yes, i am very optimistic and any talk of cancellation at this moment is not what we are hearing. We have spokenin is not what we are hearing. We have spoken in the last week to the tokyo organisation committed and other organisations, the americans, the canadians, the europeans, the australians, everybody is working on the basis that these games will go ahead and there is no talk of cancellation or postponement. Next month its the super bowl in the United States, and for the first time itll feature a female referee. Sarah thomas will make history as the first woman to officiate in the match. Shes been a full time nfl official since 2015 the teams playing in the super bowl are set to be decided this weekend. Well, theres a new leader at the top of the premier league, but the goal of the night came from a goalkeeper in league 2. This is newport countys keeper tom king taking a goal kick against cheltenham town. And with some help from the south wales wind, kicking it all the way into the opposite net. Josh griffiths the poor man in goalfor cheltenham, hell need better luck when they play Manchester City in the fa cup on saturday. Thats all the sport for now. More now on the us inauguration, and joe biden is set to become the 46th president later today, alongside Kamala Harris who is the first woman to become Vice President. In the final hours of his presidency, donald trump has bannon had been charged with, and pleaded not guilty to, defrauding people overfunds raised to build the mexico border wall, a flagship trump policy. He was Trumps Campaign manager during the 2016 election, before becoming a Senior Adviser to the president. He left the white house acrimoniously in 2017, trump later giving him the derogatory moniker sloppy steve. The rapper lil wayne who faced 10 years injail after pleading guilty to possession of a firearm and ammunition by a convicted felon last month, also made the list. The white house said he had showngenerosity through commitment to a variety of charities, including donations to Research Hospitals and a host of foodbanks in total the president has pardoned 143 people across his 4 year term less than president s 0bama, bush clinton but they all serve the maximum 8 years in office. We can speak now to greg swenson, a spokesman for republicans overseas uk. That is not him. As i turned to the camera. I am seeing somebody, great, i think you can hear me but i am seeing somebody completely different. I think ithink our i think our viewers can see you. Good to have you with us. Lets begin with the talk of donald trump potentially starting up his own party in the us. If we go back to the day of the capitol riots, donald trumpjunior said to the crowd, in relation to the republican lawmakers who were not standing in the way of the confirmation ofjoe biden, he said this is not the Republican Party any more, it is Donald Trumps Republican Party. Where is the party right now as donald trump prepares to leave office . Its right now as donald trump prepares to leave office . To leave office . Its a good question to leave office . Its a good question i to leave office . Its a good question. I usually to leave office . Its a good question. I usually dont i to leave office . Its a good i question. I usually dont Pay Attention to donald trumpjunior, it is Campaign Rhetoric or rally rhetoric, but when you look at what happened, it is an opportunity for the Republican Party because by most metrics besides thejoe biden donald trump election which donald trump 174 million votes. 12 million more than 2016. There was some good news about the president , but more importantly, the republicans won on every other metric and tell the debacle in georgia in earlyjanuary. There is a lot of momentum. There was no blue wave. There is an opportunity to appeal to voters who loved drums policies but did not like the rhetoric. It is a moment where if someone else could take over the party, the leadership of the party which is very likely now after the last two weeks, youve got an opportunity to appeal to suburban voters who could not tolerate the daily drama and there is Great Electoral appeal right now for the republicans. The debacle in georgia, we have a democrat control of the white house and Congress Although it is by a very slim majority and it depends a lot on the vote of the Vice President Kamala Harris. At the end of the day it was a big vote for donald trump but more people said yes tojoe biden. Getting back to the Republican Party, do you believe that donald trump would start up his own party . It depends on the outcome of the senate trial and what happens there. It is outcome of the senate trial and what happens there happens there. It is difficult to call ri. Ht happens there. It is difficult to call right now happens there. It is difficult to call right now because happens there. It is difficult to call right now because all happens there. It is difficult to call right now because all the. Happens there. It is difficult to call right now because all the rules have changed. Five years ago i would have changed. Five years ago i would have stayed third parties never work in american politics, they serve to erode into the vaults of the candidates similar to that candidate for example ross perot ran in 1992. He had no chance of winning back to a lot of votes away from George W Bush and bill clinton won the election. The same thing happened in 1980 and you see it with the green party in the us, it never works. But then again, donald trump is a phenomenon, this might. The rules have changed and personally i hope he doesnt do the Third Party Site because it takes votes away from the republicans so my guess is he will not end, if you had asked me two months ago i would have thought that President Trump would end up being the kingpin of the party. {guild President Trump would end up being the kingpin of the party. The kingpin of the party. Could that be his potentially the kingpin of the party. Could that be his potentially starting the kingpin of the party. Could that be his potentially starting a the kingpin of the party. Could that be his potentially starting a party, | be his potentially starting a party, could it be part of the motivation as senators look at this impeachment trial and be part of their Decision Making process on whether to convict him of incitement . Most eole to convict him of incitement . Most people dont to convict him of incitement . Most people dont agree to convict him of incitement . Most people dont agree with to convict him of incitement . Ij� if . 3ii people dont agree with the impeachment right now. They think it is a waste of time, especially with the specific charges of incitement, inciting to actually attack the congress or have some sort of cessation. Incitement and insurrection is impossible to prove at this point and most voters consider voting against a congressman or senator who votes to impeach. That does not mean there are not merits or argument is that what he did was irresponsible, that is for sure, but my guess is the impeachment will not be as important to next four years of electoral politics, yes, if a candidate votes to impeach they will play a political price. It may be the motivation of the president. But i dont exo. Lang, i could ask you more but i want to ask you Aboutjoe Biden and what he is going to try to do in his early days in office, tackling the covid 19 pandemic which is in the interest of all americans to support that effort. Do is in the interest of all americans to support that effort. Is in the interest of all americans to support that effort. Do you think he is auoin to support that effort. Do you think he is going to to support that effort. Do you think he is going to get to support that effort. Do you think he is going to get that to support that effort. Do you think he is going to get that support to support that effort. Do you think| he is going to get that support from republicans in congress and his efforts to try and bring the case numbers down to cut the dates, get people Wearing Masks etc . It numbers down to cut the dates, get people Wearing Masks etc . It depends what hes doing people Wearing Masks etc . It depends what hes doing. And people Wearing Masks etc . It depends what hes doing. And his people Wearing Masks etc . It depends what hes doing. And his proposal, what hes doing. And his proposal, he carved out a significant amount of money for vaccine delivery. I think most republicans would support that. There were already 32 billion in the december bell. I think they would support it if it is directly for covid 19 relief. Im not sure they would endorse country wide lockdown is, universal lockdown is, they are not proven to work and the best thing they can do is execute the vaccine delivery. It was a phenomenal accomplishment to get the in less than a year. I thinkjoe biden will have great support from congress about vaccines and ending this. He will not get great support from republicans if he is weaponised and covid 19 to push through Progressive Left leaning socialist policies that the voters do not support. Policies that the voters do not su ort. , policies that the voters do not su ort. ~ , policies that the voters do not suort. ~ , policies that the voters do not suort. ,. Mps have given the government six weeks to explain why. Lets take a look at what covid 19 support schemes are available. Under the government far lower scheme the government far lower scheme the government pays 80 of the wages of employees until the end of april. There is a similar scheme for the self employed which gives grants of 7500 for three months. Nearly £60 billion have been paid out. Universal credit is available for some people. It is estimated that nearly 3 Million People are not eligible for government help and todays report highlights the plight of one group of workers in particular. Freelancers are workers who provide a service to one. Lets talk to the director of policy at the association of independent professionals and the self employed. Thank you forjoining us. Can you give us some examples of how people have fallen through the cracks . Its a horrible expiration when people are in desperate circumstances and have been for some months. It has have been for some months. It has been very desperate have been for some months. It has been very desperate for have been for some months. It has been very desperate for millions i have been for some months. Ut u. 3 been very desperate for millions of people. Many people who are due to self employment were not self employment in the relevant tax year so get no help and that the main scheme. If you work for your own limited company which many people do, they do not get any help in that scheme either. They get some help in the furlough scheme but it is not great. There is a group called paye freelancers, a small but Important Group and that is what this report is highlighting today. Share group and that is what this report is highlighting today. Is highlighting today. Are you encouraged . Is highlighting today. Are you encouraged . Is is highlighting today. Are you encouraged . Is this is highlighting today. Are you encouraged . Is this the is highlighting today. Are you encouraged . Is this the breakthrough you have been looking for . It is you have been looking for . It is very positive you have been looking for . It is very positive and you have been looking for . Ut 3 very positive and we support the Public Accounts Committee report. We support everything they say and we look forward to hmrc� s response to it. There is not sufficient political will to do more to help these groups. Many of us have come up these groups. Many of us have come up with proposals and given them to the government and spoken to the select committee and the proposals are out there right now which are live but we do not see the urgency from government and considering these and bringing them to implementation and that our main concern. If the Public Accounts Committee is saying that because of a quirk in the tax system, 3 Million People have been left without the sort of support they might have expected that has been given to others . Thea;r that has been given to others . They are riuht. That has been given to others . They are right our that has been given to others . They are right. Our tax that has been given to others . Tue are right. Our tax system that has been given to others . Tte are right. Ourtax system is that has been given to others . Tt21 are right. Our tax system is out that has been given to others . Tt21 are right. Our tax system is out of date. We have been pushing for a fundamental review of the tax system. Notjust because of the pandemic, but the pandemic has brought it into sharp focus, the obstacles, the barriers to getting help stem back to the tax system. The paye freelancers are working freelance but being forced on to the payroll as if they are employees but they are not employees and cannot make use of the schemes. We need a better system for the way that people work now and that is increasingly working for yourself as a freelancer. Rather than forcing them to be like an employee, they should understand that and encourage it and come up with a transparent tax system which is fair and then when a pandemic hits, we can see how much tax people are paying, understand what their income is and we can support it appropriately. Six weeks to sort it out. Lets see what happens in that time. Thank you very much. The British Government says it wants to vaccinate members of the Emergency Services sooner than planned. The home secretary, priti patel, spoke about the plans the Health Secretary and i are working to make that happen. This is not something that we are thinking about. A lot of work is taking place in government right now. If the joint committee on vaccination and immunisation says it is a possibility we can make it happen, we have the supply and logistics, we will work to make that happen. Professor anthony harnden, the deputy chair of thejoint committee on vaccination and immunisation, sais the strategy was under consideration. The focus is on our nine priority groups but also look at introducing phase two of the programme which will be concentrating on those that are vulnerable from getting disease and getting severe effects of disease and also those who potentially have exposure risks for example teachers are policemen who may be exposed to members of the public, children that transmit the virus and those that are important to keep the economy running. There are a lot of factors in phase two that we will be looking at in depth. A National Audit Office Report says the bbc has made substantial savings in recent years, but it is yet to tackle the most difficult aspects of its Savings Programme and faces significant challenges over its financial future. Welljoining me now is louise bladen, from the National Audit office. First of all, give us poor detail about your key findings. About your key findings. Good morning about your key findings. Good morning as about your key findings. Good morning. As you about your key findings. Good morning. As you said, about your key findings. Good morning. As you said, todays about your key findings. 13222 morning. As you said, todays report is about the bbc strategic Financial Management over the past few years. They have made substantial savings but is yet to tackle the most challenging parts of this programme such as major redundancy. And the licence fee, main source of income is under threat. Changes in viewing habits, spending power of new competitors, such as netflix, it needs a clear plan for funding its Strategic Priorities in the future as well as delivering the savings what would your suggestion to the bbc be an result of those findings . A new director generaljoined the bbc in 2020 and has set out his Strategic Priorities for the future. We think its important that the bbc has a way of funding these priorities and sets out a Financial Plan to do that but also sets out the next stage of how it will deliver its savings. We also think its important that the wider economic value of the bbc, what it delivers to the economy is assessed on a more regular basis, how is it going to do that . We noted in our report that the bbc has not always accurately estimated its project cost, the eastenders set which was 31 months late and £25 million over budget. The bbc has sought to strengthen its governance over the past year but now it needs to check the effectiveness of those efforts. With the debate around the licence fee, and having undergone so many cuts already, are more sustainable for the bbc if it wants to stick to the ethos it has set out and deliver the ethos it has set out and deliver the programming that it provides to the programming that it provides to the public . Tt the programming that it provides to the ublic . ,. ,. , the public . It set itself a target of delivering the public . It set itself a target of delivering £800 the public . It set itself a target of delivering £800 million the public . It set itself a target of delivering £800 million of i of delivering £800 million of savings by 2022 and it is on track. £618 million to date. In the last year, due to covid 19, it has increased its savings targets at £1 billion. Redundancies need to be the next part of its programme but it believes that it is going to be difficult to make further savings without having a major impact on audiences and content in the future. Thank you very much for that. A study has found butterflies clap their wings which help thrust. Scientists in sweden used a wind tunnel to capture the butterfly flying skill. Fascinating and beautiful to look at. It is time to look at the weather. The met office has the amber weather warning in place through to the pennines and lancashire. Furtherflooding and lancashire. Further flooding and once lancashire. Furtherflooding and once the rain has eased, the levels will rise. England and wales with the bulk of rainfall, persistence in the bulk of rainfall, persistence in the west, south east strong and dusty when touching gale force. Snow in the southern uplands. Brighter weather elsewhere, west of scotland and Northern Ireland, largely dried but the coldest conditions. Milder further south. The winds well picked up further south. The winds well picked up through tonight through eastern areas, 50 or 60 mph, as the rain clears and the tops of the hills and england and wales. In eastern scotland significant snow over the high ground with blizzards possible. This is bbc news these are the latest headlines in the uk and around the world. Joe biden honours the 400,000 americans who have died during the covid pandemic, ahead of being sworn in as the 46th president of the United States. To heal, we must remember. It is hard sometimes to remember, but that is how we heal. It is important to do that as a nation. I stand before you, truly proud of what we have achieved together. We did what we came here to do and so much more. This is the scene live in washington where, in the final hours of his presidency, donald trump has pardoned more than 70 people. 25,000 troops will line streets for the inauguration later

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