Theresa May is "frustrated" at the refusal of the BBC and the Guardian to hand over evidence from the so-called Paradise Papers on which they are basing calls for the further tax transparency, her spokesman has said.

The HMRC requested 11 days ago that the International Consortium of Investigative Journalists and their partners the BBC and the Guardian to share the information that has been leaked.

But despite calls for a full investigation, the evidence on which they are based the documents have not been forthcoming.

The Prime Minister's Official Spokesman said: "Where journalists are advocating for further tax transparency we would wish to see that information rather than for it to be held back. Potentially it could help HMRC and other tax jurisdictions to investigate."

James Cleverly MP said: “Anyone with evidence of wrongdoing should of course hand that information to the authorities so it can be properly investigated: at the moment it seems as if the Labour Party is being given better briefings than HMRC."

A BBC spokesman said: "The raw data is actually held by the International Consortium of Investigative Journalists not the BBC, and therefore we are not in position to share this."