Theresa May, the Home Secretary, has attacked the Police Federation for "questionable and opaque" spending on gifts, clothing and "what appear to be holiday homes".

At the organisation's annual conference in Bournemouth Mrs May listed details from the federation's accounts which she said "defy explanation".

In the latest confrontation between Mrs May and the federation - which represents rank-and-file officers - she said she would draw up new measures to reign in spending and ensure large amounts had to be approved at national level.