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Ms Rudd – who defended David Cameron during his father's involvement in the Panama Papers leak – is claimed to be among a number of politicians linked to companies registered in the Bahamas, one of the world’s most notorious tax havens.

The data, leaked by The Guardian, lists the directors of 175,000 offshore firms based on the Caribbean island.

Companies in the Bahamas face no income, corporate or wealth taxes on individuals investing in offshore companies.

According to the newspaper, the new leak names home secretary Amber Rudd has having been named as a director of two companies in the Bahamas.

Though there is no suggestion she was involved in any wrongdoing.

In April, other high-profile figures were reportedly named in sensational leaked documents, alleging they had evaded tax using offshore companies in Panama.

Ms Rudd stressed that "international transparency on tax matters is essential" – but did not refer to any of her own experience with offshore investment funds.

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A spokesperson for the home secretary told the Guardian: “It is a matter of public record that Amber had a career in business before entering politics. Monticello was thoroughly investigated 16 years ago and those who acted wrongly were identified and prosecuted.”

The new leak has seen 1.3 million files being released by German newspaper Sueddeutsche Zeitung and then shared with the International Consortium of Investigative Journalists (ICIJ), the Guardian and the BBC.

The ICIJ said the latest leak "eliminates the secrecy of wrongdoing".

Gerard Ryle, the director of ICIJ, said: "We see it as a service to the public to make this basic kind of information openly available.

"There is much evidence to suggest that where you have secrecy in the offshore world you have the potential for wrong doing. So let's eliminate the secrecy."

The leaked records go back as far as registers from 1990.

Daily Star Online has contacted Ms Rudd's representatives for comment.