The Queen's private estate, Bono and one of Donald Trump's closest advisors are among those whose offshore investments have been revealed in one of the largest ever leaks, dubbed the "Paradise Papers".

The 13.4 million files, which were obtained after a hack on law firm Appleby which has offices in Bermuda, the Isle of Man and a number of other tax havens, show the complex financial dealings of the super-rich and major global corporations.

Tory donor Lord Michael Ashcroft, Donald Trump's advisor Wilbur Ross and Arsenal football club stakeholder Alisher Usmanov have been named in the documents alongside Stephen Bronfman, chief fundraiser and senior adviser to the Canadian prime minister, Justin Trudeau and a dozen of Trump administration advisers, Cabinet members or major donors who appeared in the records.

Mr Trump's allies who are named in the Paradise Papers also include Gary Cohn, his chief economic adviser, Rex Tillerson, secretary of state, Steven Mnuchin, treasury secretary, Randal Quarles, vice-chairman for supervision at the Federal Reserve, Jon Huntsman, ambassador to Russia.

The papers also show that a major investor in Twitter and Facebook has financial ties to two firms owned by the Russian Government.

They documents show that in 2005 the Queen's private estate invested £5.73 million in Dover Street VI Cayman Fund LP, held on the Cayman Islands, which in turn invested in BrightHouse, a rent-to-own firm which has been criticised for irresponsible lending, and off-licence chain Threshers.