The US Supreme Court has reversed its decision to hear a landmark case on transgender bathroom rights.

Gavin Grimm, who was born female but identifies as male, sued his school board over their policy which prevented him from using male facilities.
The Supreme Court had scheduled for a hearing on 28 March.
However, it has now sent the case back to a lower court after Donald Trump's administration issued new policy guidance relevant to the case.
The US Court of Appeals for the 4th Circuit originally ruled in Mr Grimm's favour in April last year.
It deferred to then-president Barack Obama's directive on the issue - which said that federal law banning sex discrimination in public schools extended to protecting transgender bathroom rights.
The supreme justices later accepted a petition from Gloucester County, Virginia, to hear an appeal - in what would have been the first Supreme Court ruling on transgender rights.
However, in late February, Donald Trump's administration overturned the guidelines laid down by President Obama.
Mr Trump's new guidance allows individual states to decide what bathroom facilities students may or may not use.
In light of the change in circumstances, the Supreme Court decided to return the case to the lower appeals court to reassess its decision.
A lawyer for the American Civil Liberties Union representing Mr Grimm maintained that Title IX - the legislation Mr Obama decided should protect transgender bathroom rights - still applied.
"Nothing about today's action changes the meaning of the law," Joshua Block said.
"While we're disappointed that the Supreme Court will not be hearing Gavin's case this term, the overwhelming level of support shown for Gavin and trans students by people across the country throughout this process shows that the American people have already moved in the right direction and that the rights of trans people cannot be ignored.
"This is a detour, not the end of the road."
The Supreme Court is petitioned to hear more than 7,000 cases in an average year, but usually considers about 80.
Gavin Grimm is now unlikely to have his case resolved by the Supreme Court before graduation. However, there are several other pending cases in other states about the application of Title IX to transgender bathroom rights.
If one of them makes it to a hearing at the country's highest court, it would set a precedent for all future disputes on the issue.


A watchdog is to investigate the police response before a 25-year-old man fell from the Queens Bridge in Perth.

A major search operation is continuing after the man fell into the River Tay shortly after 04:00 on Saturday.
The Police Investigations and Review Commissioner (Pirc) has now been instructed to investigate.
The police watchdog will then submit its findings to the Crown Office and procurator Fiscal Service (COPFS).
Rescuers from the police, coastguard, ambulance and fire service were called to the scene of the incident on Saturday.
The inshore lifeboat from RNLI Broughty Ferry and a search and rescue helicopter were also involved.
The police's dive and marine unit carried out searches near to Moncrieffe Island on Monday.
A Police Scotland spokeswoman said: "The matter has been referred to the Police Investigations and Review Commissioner therefore it would be inappropriate to comment further."


An engineering firm is to close a plant in Suffolk with the loss of 520 jobs by mid-2020.

Delphi Diesel Systems has confirmed it will gradually wind down manufacturing operations at its Sudbury site as a "result of predicted falls in the demand for diesel vehicles".
The US-owned company makes diesel fuel injectors and filters for commercial vehicles at the plant.
The Unite union said it understood the owners plan to move work to Romania.
In 2015, the company cut 176 jobs in Sudbury and moved the work to eastern Europe.
A statement from the firm said: "Delphi is sensitive to the implications of this gradual wind down and will work closely with worker representatives to minimise the social impact from this decision.
"A programme will be put in place to help employees find alternative employment in the region or to relocate to other Delphi facilities."
Unite said the Sudbury plant makes a "healthy six-figure profit each month" but that the work is going to move to a country where labour costs are generally cheaper.
The union's assistant general secretary for manufacturing, Tony Burke, said: "The news reinforces the need for a strong and robust industrial strategy to be activated immediately to secure these highly-skilled manufacturing jobs so they remain in the UK rather than move to a low-cost country.
"It is time for the Business Secretary Greg Clark to translate the rhetoric of an industrial strategy into practical action to secure essential UK manufacturing jobs, especially in rural Suffolk where such skilled industrial jobs are thin on the ground."
A government spokesman said: "This is clearly a worrying time for workers at Delphi in Sudbury and their families. Jobcentre Plus will stand ready to help people get back into work as quickly as possible.
"The government's industrial strategy aims to build on our strengths as a country while addressing the long-term challenges we face.
"Later this year we will deliver an industrial strategy white paper that will help to build an economy that works for all."


The government's latest business case for the HS2 high-speed rail link has slightly lowered the amount of benefit it predicts relative to the cost.

The expected benefit-cost ratio (BRC) has fallen from £2.50 to £2.30 in benefits for every pound spent.
That fall is mainly due to a £10bn rise in the scheme's projected £42.6bn cost, which was added earlier this year.
The report is the latest update on questions such as who benefits and by how much.
It also has revised an earlier assumption that business people do not get much work done on trains, a view that was widely criticised at the time.
The new study has cut by one-third the value put on saving an hour's worth of time getting between meetings or workplaces on a quicker train, to reflect that productive work is also done while travelling.
By Richard WestcottBBC transport correspondent
When I spoke to the people who wrote this latest business case, they said things like, "We've listened" and "We haven't over-egged it".
For example, in the last four business cases, the government's been ridiculed for assuming people don't get much work done on trains. Plainly unrealistic in the world of mobile phones and laptops.
So to tackle that, they've now cut by a third the value of business time lost on a train (from £47.18 an hour to £31.96 an hour, if you're interested).
They were also heavily criticised for using a 12-year-old survey for some of their data. They've updated that.
But the reality is, the last four cases have failed to convince enough influential people, people like shadow chancellor Ed Balls for example, that HS2 is worth the money.
And no Ed Balls, no HS2.
BBC transport correspondent Richard Westcott says the new report is an attempt to shift the focus away from a controversial assumption of people not working on trains, and towards the benefits of providing lots of extra capacity on the rail network.
One part of the report, which came out a day earlier, argued that the alternative to HS2 would mean 14 years of route closures and longer journeys.
A study, prepared by Network Rail and the management consultancy Atkins for the government, said that without the project, there would have to be 2,770 weekend closures on the East Coast, West Coast and Midland main lines for the same intended capacity of HS2.
This could lead to travel times between London and Leeds doubling.
Transport Secretary Patrick McLoughlin said without the new line, the West Coast, East Coast and Midland Main Lines were likely to be overwhelmed.
He said it would also bring benefits for regional and commuter services, as well as increasing the amount of freight that could be carried by rail.
But he warned it needed broad political consensus or it would end in nothing: "You can't play politics with our prosperity. The new North-South line is a multi-billion, multi-year investment in the future of Britain."
Shadow transport secretary Mary Creagh said: "We must address the capacity problems that mean thousands of commuters face cramped, miserable journeys into cities like Birmingham, Manchester, Leeds and London. But there can be no blank cheque and ministers must get a grip on costs."
Penny Gaines from the Stop HS2 organisation said: "The big flaw in the government's argument is that phase one of HS2 won't open to the travelling public until about 2027, meaning there would be no change for passengers until the middle of the next decade.
"But building HS2 would cause years of disruption at [London] Euston, and other places on the rail network as well as chaos along the route of HS2, with roads being diverted during the build and in some places permanently shut."


The new Taoiseach (Irish Prime Minister) has said he has been "reassured" about a potential deal between the Conservative Party and the Democratic Unionist Party.

Leo Varadkar held talks with Prime Minister Theresa May on Monday.
Last week, he said he would raise concerns about the deal.
He said as co-guarantors of the Good Friday Agreement, the British and Irish governments should not be too close to unionism or nationalism.
Speaking at a joint press conference, Mr Varadkar said he did express his concerns to Mrs May and was "very reassured".
Mrs May said that talks were continuing with the DUP and that any deal, when reached, would be made public and would not impact the UK government's impartiality in talks to restore devolved government in Northern Ireland.
The prime minister needs the support of the DUP's 10 MPs to prop up her minority government.
She repeated that the parties were working on a "supply and demand" deal.
The two leaders expressed their desire for the parties in Northern Ireland to meet the deadline for talks of 29 June.
Speaking later on Friday, DUP MLA and former finance minister, Simon Hamilton, insisted any deal with the Conservative Party would benefit the whole of the UK, not just Northern Ireland.
Asked in Belfast if negotiations would conclude this week, Mr Hamilton said: "They will take as long as they take.
"We are working away at them and will continue to work away at them. We are hopeful of getting resolution to them as quickly as we possibly can."
During their meeting at Downing Street, Mrs May and Mr Varadkar also discussed the impact of Brexit on the British and Irish border.
Mrs May said: "No one wants to see trade between our two countries diminished. I remain committed to finding a practical solution to the land border in Northern Ireland after Brexit."
Mr Varadkar said: "While there will be a political border between our two countries, there should not be an economic one and any border that does exist should be invisible."
The taoiseacg also offered condolences from the Irish people and the Irish government to all those affected by the recent tragedies in London.
He said: "Everyone in Ireland knows someone, a friend or a relative, who lives in London.
"When there is an attack on London, we in Ireland feel it is almost an attack on us as well."
The meeting comes as the UK starts its Brexit negotiations with the EU.
Subjects for the negotiations include the status of expats, the UK's "divorce bill" and the Northern Ireland border.
Mr Varadkar also revealed that, during talks with the DUP Leader Arlene Foster in Dublin last week, he discussed the issue of same-sex marriage in Northern Ireland.
He said he also raised the issue of a Stormont veto - known as a petition of concern - which the DUP has used to block same-sex marriage legislation.
He said there was "not a meeting of minds" with Mrs Foster on the issue, but he added "it is not a matter of if , but when, as far as Northern Ireland goes".


Ryan Farquhar has conceded it is unlikely he will ever be fit enough to return to top-level road racing.

The 41-year-old from Dungannon was seriously injured in a crash at last year's North-West 200.
Farquhar said the quick response of medics had saved his life and that he was fortunate to be able to look back on his successful racing career.
He plans to remain involved with the sport but also started competing in skeet shooting.
Farquhar will continue to run his KMR team and plans to have riders at the North West 200 in May and the Isle of Man TT races the following month.
Media playback is not supported on this device
The successful racer said skeet shooting provided him with an alternative outlet for his competitiveness.
"I would love to be able to represent my country in a second sport," he said.
"I am 41 years old now and my days of winning races at the North West and TT are long gone.
"Sheeting shooting gives me the adrenalin rush, the competitive thing I need to get out of my system and makes it easier for me as I'll probably never be fit enough again to compete in road racing.
"I can just look back on the career I've had, the wins I've had, and it makes it a bit easier.
"I'm one of the very lucky ones to have a great road racing career and still be here to tell the tale."


A former teacher had admitted child abduction and making more than 80 indecent photographs of a child.

Gary Baum pleaded guilty at Carlisle Crown Court to abducting a child on 9 December last year.
He also admitted two charges of making indecent photographs of a child and another charge of taking an indecent photo of a child.
The 57-year-old of Penruddock, near Penrith, was given conditional bail and will be sentenced on 23 September.
No details of the crimes were given in court.


A new project to tackle loneliness among older people is to get under way in Glasgow.

It is one of four areas across the UK which has been chosen for the trial by the Campaign to End Loneliness.
The public is being encouraged to carry out 250,000 "acts of kindness" to help lonely people.
About one million older people in the UK suffer chronic loneliness, which can increase the risk of dementia, high blood pressure and depression.
The "acts of kindness" could range from regular phone calls to volunteer work in the community.
As well as Glasgow, the Â£4m project will operate in Pembrokeshire and Carmarthenshire, Cambridgeshire and a selected region in Northern Ireland.
The campaign group hopes to work with businesses, local authorities, policymakers and member of the public to develop their own local solutions.
The project has been awarded Â£2.7m from the Big Lottery Fund.
Laura Alcock-Ferguson, director of the Campaign to End Loneliness, said: "Over the next four years we will be expanding our work to inspire thousands of people to take action in their neighbourhoods, workplaces, businesses and high streets.
"There are more than one million older people suffering chronic loneliness in the UK, but, by making it our business to help just one of those million, we can all make a big difference."
Big Lottery Fund chief executive Dawn Austwick said: "Loneliness is an issue that touches us all, so there's a real opportunity for this valuable project to bring communities together up and down the country to address it head on.
"Through putting the power in the hands of those most affected by isolation, we can develop local solutions that make a real difference to people's lives."


Talks aimed at resolving a dispute over new legal aid payments are continuing.

The talks, being chaired by a senior English barrister, began on Wednesday, but failed to reach agreement.
Barristers and solicitors have said the new fees will seriously undermine their ability to provide proper legal representation for people who need it, but cannot afford to pay for it.
Since May of last year, many lawyers have been refusing to work on criminal cases involving legal aid.
The row has resulted in delays in more than 900 court cases, including charges ranging from murder to drink driving.
In November, the Bar Council of Northern Ireland and the Law Society lost an unprecedented legal bid to have new rules introduced by Justice Minister David Ford declared unlawful.
But a judge said the rules did not provide fair pay to defence solicitors in some criminal cases.
A week later, one of Northern Ireland's most senior judges entered the fray and appealed for an end to the row.
Lord Justice Weir said the dispute meant defendants charged with what are often serious offences are unable to access the expert legal advice that they require.
Last month, the Bar Council, Law Society and Department of Justice announced that they would enter mediation in a bid to end the dispute.
A planned appeal against the failed attempt to have new rules for legal aid fees quashed was adjourned.
All of those involved have signed a confidentiality agreement, which means they cannot make any comment about the discussions.
If the talks fail to secure agreement, the issue has been listed for a three day hearing at the Court of Appeal next week.


A man has died after being found with serious injuries in Bristol.

Police were called to Pennywell Road on Saturday morning following reports a man had collapsed.
"The man was taken to hospital but sadly later died as a result of his injuries. We are treating his death as unexplained," a  force spokesman said.
A post-mortem examination is due to take place later. Police have appealed for any witnesses to come forward or to call the 101 non-emergency number.


The Conservatives have admitted failing to declare £38,000 of general election expenses.

The party blamed an "administrative error" for failing to register the accommodation costs of activists involved in the Battlebus 2015 operation.
The admission follows a Channel 4 investigation.
A Conservative spokesman said the party had already brought the error to the attention of the Electoral Commission.
The Tories insisted the Battlebus operation was part of the national campaign organised by Conservative Campaign HQ and, as such, the expenditure did not form part of the spending by individual candidates.
But Channel 4 said its investigation suggested the operation was focused at a local level, so should have been declared as such.
An Electoral Commission spokeswoman said: "The commission is currently conducting an investigation into the Conservative Party's 2015 General Election spending return and will consider carefully any new allegations that are raised as part of the Channel 4 news programme.
"In line with the commission's enforcement policy, the commission does not comment on ongoing investigations, as to do so may hinder the conduct of the investigation."
The Conservative Party issued a statement saying its activists were campaigning "across the country for the return of a Conservative government" and, as such, their activities were regarded as national not local expenditure.
"As is apparent from our national return, the party declared expenditure related to our CCHQ-organised Battlebus," it said.
"However, due to administrative error it omitted to declare the accommodation costs of those using the vehicles. This is something we have already brought to the attention of the Electoral Commission in order to amend the return."
"The party always took the view that our national Battlebus, a highly-publicised campaign activity, was part of the national return - and we would have no reason not to declare it as such, given that the party was some millions below the national spending threshold. Other political parties ran similar vehicles which visited different parliamentary constituencies as part of their national campaigning."


Veteran Indian actor Om Puri, star of British hit East is East, has died aged 66.

The actor suffered a heart attack at his residence in Mumbai early on Friday, reports say.
Om Puri, who acted in both mainstream and art films, was known for his gritty performances in a number of landmark Indian films in the 1980s.
He also appeared in a number of British films, including a cameo in Richard Attenborough's epic on Mahatma Gandhi.
A versatile actor, Puri was known for his roles in Indian, Pakistani, British and Hollywood films. He was awarded an honorary OBE for his contribution to the British film industry in 2004.
Puri, who was born in 1950 in the north Indian state of Haryana, made his film debut in the 1976 film Ghashiram Kotwal.
He became a well-known figure in the Indian film industry in the 1980s before he found international fame in the following decade.
His roles in American and British films included the 1999 British comedy East is East about a Pakistani immigrant adjusting to life in the north of England.
Puri also appeared in City of Joy, The Reluctant Fundamentalist, Charlie Wilson's War and most recently starred in The Hundred-Foot Journey alongside Dame Helen Mirren.
At home, Puri was best-known for his performances in critically-acclaimed films like Ardh Satya, Sadgati, Paar and the satirical Jaane Bhi Do Yaaro.
Puri was one of India's truly successful crossover actors, doing films with stars such as Jack Nicholson and Tom Hanks, the BBC's Soutik Biswas said.
His roles in Govind Nihalani's Aakrosh as a tribal man falsely accused of murder and a policeman in Ardh Satya beaten back by the system remain among the finest performances on Indian screen, Biswas added.
Puri is survived by his wife Nandita Puri, who he married in 1993, and their son Ishaan.
The actor is being mourned in neighbouring Pakistan with newspapers reporting prominently on his death.
He had recently spoken out against the ban imposed by India on Pakistani actors working in Bollywood films, following tensions over Kashmir.
"Pakistani artists are not terrorists," he told an Indian TV channel. The remark led to criticism by sections of the Indian media.
The actor made several other comments that caused controversy in the country.
These included statements on the Indian army, politicians who "loot" the country, and a comment on the controversial lynching of a Muslim man in 2015 over beef, when he said, "Those who wanted to put a ban on slaughtering cows in the country were hypocrites."
Actor and director Ananth Mahadevan, who was a close friend of Puri, paid tribute to the star.
He told the BBC World Service's Newsday programme: "It's a personal loss and a loss to cinema because he was truly India's international star."
Mahadevan praised Puri's "sheer versatility", adding: "He was a man that proved that you needn't be a very handsome-looking, tall, strapping guy to be a leading man.
"You needed loads of talent and that is what Om proved with his sensibility and sensitivity."
In a tweet two weeks ago, the actor reflected on his life and career, saying he did not have a "conventional face" but was "proud" of his success.
Prime Minister Narendra Modi's office led the tributes to the actor:
A number of leading filmmakers and actors also remembered Puri:


DUP leader Arlene Foster has said she believes her former adviser will be cleared by the judicial inquiry into the Renewable Heat Incentive scheme.

Last week, Dr Andrew Crawford was named as the special adviser who had used his influence to delay the reduction of the scheme's excessively high tariffs.
His name was given to the Public Accounts Committee by senior civil servant Dr Andrew McCormick.
But Mrs Foster said Dr McCormick had no evidence to back up his statement.
Dr Crawford, a former special adviser to Mrs Foster, has denied the claim, saying he "acted with complete integrity". However, he resigned the day after being named by Dr McCormick.
Mrs Foster set up the scheme in 2012 when enterprise minister and Dr Crawford was her then adviser.
The aim of RHI was to increase the creation of heat from renewable sources but businesses received more in subsidies than they paid for fuel, and the scheme became heavily oversubscribed.
Civil servants wanted to cut the rate paid to businesses involved in the scheme in July 2015. It was eventually reduced that November, but not before a massive surge in the number of applications.
The fallout from the scandal, which is approximately Â£490m over budget, resulted in the collapse of Stormont's institutions and the calling of snap elections on 2 March.
"Andrew [Crawford] felt - and if anybody knows Andrew they know that he is a very private person - he was becoming the focus of the story," Mrs Foster told BBC News NI's Mark Devenport.
"He felt that that was wrong for his own minister, he felt it was wrong for the institutions and so he resigned.
"I think Andrew will be absolutely cleared when the inquiry comes about."
The former first minister said Dr Crawford had been named on the basis of hearsay.
"I could not find any evidence, either in written evidence or evidence from anybody else, that Andrew [Crawford] had done what Andrew's [McCormick] belief said he had done," she added.
"I think it is wrong that we pursue people on beliefs, what we do is get to the facts, we get to the evidence and that 's why the public inquiry is hugely important for the people of Northern Ireland."
A public inquiry into the scheme is to be chaired by retired appeal court judge Sir Patrick Coghlin.
He is to begin gathering papers on 1 February and the inquiry is expected to report its findings within six months.


Pictures have emerged of French police appearing to enforce the controversial "burkini ban" on a woman on a beach in the southern city of Nice.

Police appear to issue a fine to the woman, who is then seen removing a veil and baring her arms.
Nice's deputy mayor said the removal of burkinis was a "necessity" after the deadly jihadist attack last month.
The French Council of the Muslim Faith (CFCM) expressed concern at the direction the public debate was taking.
A bid to overturn the ban is due to come before France's highest administrative court on Thursday.
The incident, which took place on Tuesday, happened close to the site of the jihadist attack on Bastille Day in July.
Rudy Salles, the deputy mayor of Nice, said: "It's a necessity after... the 14th of July on the Promenade des Anglais.
"It is not the habit and the custom of the Muslims in Nice to wear [clothes] like this on the beach."
Since the photographs went viral, Anouar Kbibech, the president of the CFCM, said he was "concerned over the direction the public debate is taking", citing the "growing fear of stigmatisation of Muslims in France".
Interior Minister Bernard Cazeneuve has agreed to a meeting with the CFCM.
Among many remarks about the incident on Twitter, the European Media Director of Human Rights Watch, Andrew Stroehlein, wrote: "Question of the day: How many armed policemen does it take to force a woman to strip in public?"
It is not clear from the photographs if the woman was ordered to remove items of clothing by the police, or if she did so of her own accord.
The 34-year-old mother, who gave her name only as Siam, told the AFP agency that she had been sitting on the beach in leggings, a tunic and a headscarf, when she was fined.
She said: "I had no intention of swimming."
The Muslim rights group, Collective against Islamophobia, said that 16 women have been given fines in the past fortnight on the Riviera under the ban - but argues that none were wearing a burkini.
The group said they were all wearing headscarves, tops and leggings.
BBC Paris correspondent Hugh Schofield says the so-called burkini ban actually makes no mention of the burkini.
The rules simply say beachwear must be respectful of good public manners and the principle of secularism which, he says, leaves large room for interpretation and confusion.
The controversial rules surrounding swimwear have been imposed by more than 20 municipalities in France.


Scotland's party leaders have issued their new year messages.

First Minister Nicola Sturgeon said she was determined Scotland's vote to remain in the European Union would be respected.
Ruth Davidson, of the Scottish Conservatives, said 2016 felt as if the world had "shifted a little on its axis"
Labour's Kezia Dugdale said Scotland remaining part of the UK was more important than being part of the EU.
Scottish Liberal Democrat leader Willie Rennie said it was time to put the "politics of division" behind us.
NICOLA STURGEON, FIRST MINISTER
As she reflected on the past year and looked ahead to 2017 in her new year message, Nicola Sturgeon said she was determined Scotland's vote to remain within the European Union would be respected.
The first minister said: "We are working to safeguard the opportunities that so many people in Scotland now take for granted.
"We are determined that Scotland's vote to remain in the European Union will be respected - and that people in Scotland retain as many of the benefits of EU membership as possible, including the freedom to work, travel and study in other member states.
"New year is inevitably a time when we look to the future. I'm determined to ensure that we give our children and young people - Scotland's future - the support and care they need to live happy, healthy, fulfilling lives.
"I'm confident that in 2017, we will make further progress towards that goal. That's something which is well worth looking forward to.
"So, wherever you are - whether you're here in Scotland or further afield; whether you're at work, spending time on your own or with your friends or family - I hope you have a wonderful Hogmanay and a great new year. I wish all of you all the best for 2017."
RUTH DAVIDSON, SCOTTISH CONSERVATIVE LEADER
The Scottish Conservative leader Ruth Davidson described 2016 as a time when the "world felt that it shifted a little on its axis", adding that she hoped 2017 would bring "more stability and moderation".
She said: "People don't expect governments to do everything for them. But they do expect them to make life a little easier.
"Here in Scotland, that means we need to focus not on creating further division and instability; but on improving services and supporting business to get our economy moving again - to help families who are struggling to get by."
"My commitment for this coming year is to do everything I can to make sure that happens.
"To all of you here at home, and to Scots right across the world celebrating this evening -  all the very best for the coming year."
KEZIA DUGDALE, SCOTTISH LABOUR LEADER
Labour leader Kezia Dugdale said the new year was a time for reflection but also for hope and optimism.
"In 2017 we can lay the foundations of Scotland's future economic success," she said.
"Being part of the UK is even more important to Scotland than staying in the EU and Labour will campaign with everything we have to protect that relationship across our isles.
"Remaining in the UK is good for jobs, it's good for our economy and it's good for our public services. Labour will never support the SNP's attempt to force another referendum on the people of Scotland."
WILLIE RENNIE, SCOTTISH LIBERAL DEMOCRAT LEADER
Liberal Democrat leader Willie Rennie said his party was emerging from recent electoral struggles and were starting to win again and were determined to see a referendum on any future Brexit deal.
He added: "My colleagues and I will make the powerful case for a Brexit Deal Referendum on the terms of the deal.
"It would only be right for voters to have the final say rather than just signing a blank cheque for the prime minister to agree any deal she likes no matter what the consequences.
"Liberal Democrats will also oppose Scottish independence. Scotland's place is with our partners in England, Wales and Northern Ireland. We need to put the politics of division behind us and focus on making Scotland a better country to live in."


In the wake of the Panama Papers revelations, there have been calls for the UK's political leaders to publish details of their own tax affairs.

Here's what has been released so far:
The prime minister published a summary of his tax returns from 2009 to 2015 in an attempt to defuse a row over his personal finances.
The document showed Mr Cameron's mother had given him a £200,000 gift after his father's death, which could potentially avoid inheritance tax.
Last year, the prime minister paid almost £76,000 in tax on an income of more than £200,000.
Those earnings included almost £47,000 from a share of rent paid on his family home in west London, vacated when the Camerons moved to Downing Street.
Downing Street is providing no details about the £72,000 the Mr Cameron received for selling "other shares" beyond his investment in his father's Blairmore Holdings fund or the £40,000 he received in cash from his own stock-broking account.
The following day, details of the chancellor's income were released on the government's website.
It showed he had paid £72,210 in tax in 2014-15 on a total taxable income of £198,738.
His income included £33,562 in rental income on his London home and £44,647 in dividend income from shares in his father's wallpaper company.
He also received just £3 in bank interest.
Just after Mr Osborne, as Mr Cameron's Commons statement got under way, the Labour leader released his own tax return for 2014-15.
It showed he had declared £1,850 of taxable income on top of his parliamentary salary.
Explaining the delay in releasing the document - he had promised it "very soon" two days earlier - Mr Corbyn's spokesman said he had had to ask HM Revenue & Customs for a copy.
It also emerged Mr Corbyn had been fined £100 for submitting the document after the deadline.
The shadow chancellor, John McDonnell, published his return - showing earnings of £61,575 and tax of £14,253 - in January, during a row over Google's tax settlement.
Scotland's first minister has published her tax return for 2014-15, promising to do so every year.
She followed Scotland's other political leaders in releasing the information. Scottish Labour's Kezia Dugdale released her returns on Saturday, and was followed by Tory Ruth Davidson. SNP leader Ms Sturgeon and Willie Rennie, of the Lib Dems, then published their documents the following day.
Leaders of Plaid Cymru and the Welsh Liberal Democrats have revealed their tax details, with party chiefs in the Welsh Conservatives and Welsh Labour vowing to do the same.
Plaid leader Leanne Wood became the first Welsh political leader to make her tax details public, on Sunday evening.
The self-assessment tax calculation shows she paid £9,043 income tax on taxable income of £38,547.
The London mayor released figures showing he has paid more than £1m in tax in the past four years on his earnings from publishing and journalism, as well as his mayoral salary.
In 2014-15, he recorded £266,667 for his Daily Telegraph column and £224,617 in book royalties, his accounts show.
The two favourites to replace Mr Johnson in City Hall, Zac Goldsmith and Sadiq Khan, published their details in February.
Conservative backbencher Jacob Rees-Mogg has predicted all MPs will be publishing their tax figures within two years, reflecting changes in the "public mood" over tax transparency.
Lib Dem leader Tim Farron has promised to publish his,
Among those to have already done so are Labour's former shadow business secretary Chuka Umunna, who published a scanned copy of his tax return for 2014-15, and ex-minister Caroline Flint who released figures for her total income and expenditure.
Downing Street said Mr Cameron thought it right for prime ministers, "potential prime ministers", chancellors and shadow chancellors to publish their tax details.
But Mr Cameron said he did not think all MPs should be compelled to routinely publish similar information.
Another Conservative MP, Charles Walker, said there was "a new culture of bullying" in the UK and warned of a situation where public figures could end up having to release a stream of personal information such as medical records.
And UKIP leader Nigel Farage said he wouldn't be divulging any details, since most people regarded tax as a private matter.
"Neighbours would hate the thought that the people at Number 32 knew what their income was," he told BBC Radio 4's Westminster Hour programme.


Have you ever heard of a sport called bandy?

6 January 2014 Last updated at 06:57 GMT
It's a bit like ice hockey played on a sheet of ice the size of a football pitch, with a ball instead of a puck.
The countries that win the big bandy competitions are usually those with colder climates, like Sweden, Finland and Russia.
But this year's World Championships will have a new contender - from Africa!
Watch Nel's report to find out more.


The new head of tourism in the south of Scotland has flagged up the Tour of Britain and the Borders Railway as key opportunities to boost visitor numbers.

Doug Wilson took up his role covering Dumfries and Galloway and the Scottish Borders in April.
He said he believed the area could offer "something for everyone".
He highlighted a string of attractions including outdoor pursuits, festivals, food and drink and the common riding events.
Mr Wilson lives in the Borders but his role as regional director also covers the neighbouring region of Dumfries and Galloway.
He said he was looking forward to seeing some of the world's best cyclists in Castle Douglas in September.
He described the Tour of Britain as a "fantastic opportunity to showcase the impressive scenery and warm spirit of the region's people on a global stage".
The Borders Railway has already had a huge impact on the region and Mr Wilson said he expected its importance to grow further.
"The number of people travelling on the Borders Railway has surpassed all expectations," he said.
"As we hit the summer months we hope to see the numbers rising again.
"The last year has been incredible for the region with the launch of the Borders Railway which has opened up the region to the global market."
He listed a string of other attractions the area had to offer including:
He added that the area was "full of hidden gems" but said it was time to "share them with the rest of the world".


Cybersecurity - an issue once obscure - is now at the centre of US-China relations.

In Cold War days, nuclear arms control might have topped the agenda of a major summit - but now when leaders meet, they are looking at how to avoid an escalating cyber-arms race.
Tension has grown in recent years and is the sign of a wider struggle over establishing the rules of the road for the internet as the US and other countries battle to define what constitutes acceptable behaviour and how to deter actions that cross those lines.
American officials have been making their views about Chinese state-sponsored cyber-espionage clear in the run up to this week's meetings.
"This isn't a mild irritation, it's an economic and national security concern to the United States," US national security adviser Susan Rice said.
"It puts enormous strain on our bilateral relationship, and it is a critical factor in determining the future trajectory of US-China ties."
President Xi Jinping, meanwhile, denied such activity was taking place and the Chinese media have stressed how "regrettable" it is that the US has taken on antagonistic position, arguing that Washington's criticism reflects an arrogance and "hegemonic mentality", especially when the US spies on the world.
Both sides argue that developing consensus between the country that founded the internet and the one that now contains the most users is vital - but what that consensus looks like is highly contested.
Reports suggest the US and China are negotiating some form of "arms control" for cyberspace - for instance agreeing not to be first to target the other's critical infrastructure in peacetime.
But that is a relatively easy step - more important is the attempt to establish norms of behaviour.
China is keener on norms that facilitate certain forms of state control over the internet, to deal with its concerns about US dominance and the subversive nature of unregulated flows of information.
The US would like to say it is not just certain kinds of destructive attacks that are unacceptable but also economic espionage, as it defines it.
The message from Washington is that governments spying on governments in cyberspace is fine but they should not spy on companies for commercial gain.
However, that is a definition that China and others may see as suiting America's interests and not theirs.
America's annoyance is based on the activities of certain units of China's People's Liberation Army alleged to be stealing intellectual property and business-sensitive information from US companies.
Just over two years ago, President Obama was preparing to confront the Chinese leader at a previous summit in California over this issue: cyber-spying was top of the agenda.
"We were spring-loaded," says one former US intelligence official.
But then something went wrong.
Two days before the summit opened, the first stories emerged based on documents taken from the US National Security Agency by Edward Snowden.
This completely threw Washington's plans and switched the focus onto US - and not Chinese - espionage in cyberspace.
It took Washington a year after the Snowden disclosures to summon the energy for another push.
In May 2014, US Department of Justice issued charges against five Chinese hackers for carrying out cyber-espionage against US companies.
These hackers all worked for the Chinese military, and some were even pictured in their military uniform.
So far though, the signs are that US attempts at deterrence - first by pointing the finger and then by issuing indictments - have not altered Chinese behaviour.
That has led to questions about what to do next.
Chinese officials argue that when it comes to cyber-spying, they are more sinned against than sinning and that it is the US that is the greatest problem because of the way it uses its dominant position to control the internet and facilitate its preferred forms of espionage.
They also chafe at definitions that allow US spying on foreign companies and governments for national economic gain (for instance trade positions) but say other forms of commercial espionage are wrong.
The Chinese elite sees economic growth as a national security issue, given that underpins the survival of the current political order.
The cyber-tensions over espionage have also spilled out into issues for US tech companies trying to operate in China.
They are facing pressure both to prove there are no backdoors secretly placed in their products to aid the NSA, while also, in other cases, being asked to ensure there are backdoors to help the Chinese government get round strong encryption.
This year, cyber-tensions ratcheted up another level as US officials were left reeling by the breach of 22 million records from the Office of Personnel Management (OPM).
These details were of potentially enormous value for another country's intelligence service either looking for vulnerabilities of employees that could be exploited or trying to identify undercover intelligence operatives (by a process of elimination because their details would not be on this database even though they might pose as regular federal employees).
Top US intelligence officials express sneaking admiration for a great intelligence operation and say that given the chance they would have done the same thing.
This is because by the US's own "norms" of behaviour, this kind of activity is classical espionage and therefore permitted.
As they debate further action against China (including perhaps sanctions against companies), US officials are careful to stress that these would only be in response to commercial espionage and not the kind of state-on-state spying involved in the OPM breach.
China is the main suspect in the OPM breach, although officials say the attribution is not as strong as that that tied North Korea to the attack on Sony Film Studios at the end of 2014.
Attributing the origin of an attack remains one of the key differences between cyberspace and other forms of military activity, including nuclear weapons.
Attribution is sometimes possible but can often take time and is rarely totally conclusive (countries also increasingly use proxies in cyberspace as well to carry out attacks).
The financial benefits of doing business in China usually far outweigh the cost of a research and development team being spied on, or legal papers being read.
China is a massive market for many US companies. For instance, more smartphones are sold there than anywhere else and more than 50% of all the jets Boeing makes are operating in China.
Kicking up a stink about hack attacks and data going astray could jeopardise this cash flow.
Q&A: Does China hack US firms' secrets?
The Sony attack raised major questions for US policymakers.
A film studio would not normally be considered part of the critical infrastructure, and yet an attack on it became an issue at the highest level and even led to the US military cyber-command offering a number of retaliatory options to the president (which, officials say, were not chosen, with more traditional responses preferred).
That attack illustrated the problems of attributing attacks and responding to them in cyberspace as well as working out what parts of the private sector the state itself should be tasked with defending.
How do you respond to different forms of cyber-attack - which range from commercial espionage through traditional espionage and into the realms of sabotage?
And which can be directed at companies rather than the state and by actors that are not always easy to identify conclusively?
These are the kind of questions that national security thinkers in all countries are currently struggling with.
And no-one should hold their breath for them being resolved at this summit.


Several hundred postal workers who walked out of sorting offices and post offices in Wiltshire in a dispute over bullying claims have returned to work.

The Communication Workers Union said it had struck a deal with Royal Mail after about 700 workers staged a walkout.
The action affected the main mail centre in Swindon as well as offices in Royal Wootton Bassett, Faringdon, Devizes and Chippenham, the union said.
Royal Mail confirmed that its employees had now returned to work.
A spokesman said: "Mail deliveries and collections have now resumed.
"We are working to ensure any disruption to mail services as a result of today's action is minimised."


The governor of Mexico's northern state of Chihuahua, Javier Corral, has said his government does not have the means to tackle organised crime.

He said he had requested federal resources to help local police fight the drug cartels.
Mr Corral's comments come four days after the murder of a local journalist, Miroslava Breach, in Chihuahua City.
Ms Breach had reported extensively on the links between organised crime and politicians in the state.
She was shot in her car on Thursday outside her house in Chihuahua City, becoming the third journalist killed in Mexico this month.
One of her children, who was in the vehicle, was not hurt.
Mr Corral said there had been "significant progress" in the investigation since Sunday.
Police have released a surveillance camera image of one of the men suspected of shooting her. But no arrest warrants have been issued so far.
Mr Corral said that Chihuahua will not be able to combat the powerful criminal organisations operating in the state without federal help.
"The Federal Government is notably absent in the fight against violence in Chihuahua, even though 75% of the murders that happen here are in the remit of the federal authorities," he told La Jornada newspaper.
Ms Breach worked for La Jornada and a regional newspaper, Norte de Juarez.
The gunmen left a note at the crime scene that read: "For being a loud-mouth."
On Friday and Saturday, dozens of her colleagues and other demonstrators took part in protests calling for justice and demanding a thorough investigation.
The Committee to Protect Journalists says 38 journalists have been killed in Mexico since 1992.


The Co-op Bank says it is putting itself up for sale and is inviting offers to buy all of its shares.

The bank, 20% owned by the Co-operative Group, almost collapsed in 2013, and was bailed out by US hedge funds.
The bank has four million customers and is well known for its ethical standpoint, which it says makes it "a strong franchise with significant potential" when it comes to a sale.
It has not been able to strengthen its finances because of low interest rates.
A spokesman for the Bank of England's Prudential Regulation Authority said it welcomed the action announced today by the Co-operative Bank.
"We will continue to assess the bank's progress in building greater financial resilience over the coming months," it added.
From among potential buyers, the TSB has told the BBC that although it is focused on completing the separation of their IT systems from Lloyds, it would be interested if the price was right.
The Co-operative Bank merged with the Britannia building society in 2009. The deal was later held responsible for the near collapse of the bank.
In 2013, the bank revealed a Â£1.5bn black hole in its accounts, which led to its rescue.  Bank chairman Paul Flowers also stepped down over concerns about expenses in 2013, before pleading guilty to drug possession the following year.
And in January 2016 the Bank of England banned two former Co-operative Bank executives - former chief executive Barry Tootell and former managing director Keith Alderson - from holding senior banking positions.
In the autumn of 2015 the Co-op Bank said it would remain loss-making until the end of 2017.
Dennis Holt, bank chairman, said: "Customers value the Co-operative Bank and our ethical brand is a point of difference that sets us apart in the market.
"While our plan has been impacted by lower for longer interest rates, the costs associated with the sheer scale of the transformation and the legacy issues we faced in 2013, there is considerable potential to build the bank's retail franchise further using the strength of the brand, its reputation for strong customer service and distinctive ethical position."
The bank also said it had made considerable progress in delivering its continuing turnaround plan. And it says it is considering ways to raise funds from existing and new providers.
Separately, it says it has resolved a key contractual differences with Capita.
Western Mortgage Services, part of Capita, will continue to provide mortgage administration services and new mortgage application processing for the bank and its clients.
One [buyer] suggests itself: TSB, which was carved out of Lloyds to satisfy competition concerns over the scale of the Lloyds/HBOS merger.
With 600 branches, it lacks the scale to compete against the Big Five and it has a very strong capital position with no legacy issues.
Whether the bank would want to take on the problems of Co-op is questionable but it terms of brand (both have a local and ethical flavour to them) it might work.
The TSB is currently focused on completing a complicated IT separation from Lloyds, but the BBC understands that at the right price it might consider it,
Determining the right price will be hard as the amount of capital any buyer needs to sink into the Co-op is very far from clear.


Support for the Irish Republic signing the fiscal treaty has increased, an opinion poll has suggested.

Out of 1,000 people questioned in the Red C survey, 53% said they would vote Yes in the 31 May referendum, up six points on the last poll two weeks ago.
The poll suggests 31% would vote No, down four points, while 16% were undecided, down two points.
The referendum will decide Ireland's support for the treaty, designed to tighten budgetary rules across Europe.
Those advocating a Yes vote say the treaty will bring stability to Ireland's bailed out economy, while those on the No side believe it would mean years of further austerity.
Only the Czech Republic and the United Kingdom refused to sign up to the pact.
In terms of party support, the poll commissioned by the Sunday Business Post suggested that Taoiseach Enda Kenny's Fine Gael party has dropped three points to 29%, while coalition partner Labour is down to 13%.
Fianna Fail is up two points to 19%, while Sinn Fein is also up two to 21%, the party's highest ever rating in a Red C survey.
Independents and others are unchanged at 18%.


Campaigners are calling for action to make sure children are not regularly exposed to alcohol adverts.

Alcohol Focus Scotland said current codes were failing to prevent under-18s from absorbing alcohol messages on TV, online and in the cinema.
The call came as a survey for alcohol concern groups suggested primary school children were more familiar with some beers than biscuit and crisp brands.
Brand recognition of Foster's lager was 95% among 10 and 11-year-olds, it said.
This ranked above McVitie's biscuits, McCoy's crisps and Ben & Jerry's ice cream.
The survey found that 79% of the 10 and 11-year-olds recognised the Foster's characters "Brad and Dan" from the TV commercial.
More than three quarters (79%) recognised Smirnoff and two-thirds (66%) knew WKD, the survey claimed.
And it said more than half of the children (55%) associated Carling with football.
Alcohol Focus Scotland, Alcohol Concern, Balance North East and Drink Wise called for alcohol advertising to be restricted to factual information in adult press, cinema advertising only to be allowed for 18 certificate films, and the phased removal of alcohol sponsorships.
In the longer term, they want a ban on alcohol advertising and sponsorship.
Prof Gerard Hastings, founder of the Institute of Social Marketing at the University of Stirling and an Alcohol Focus Scotland board member, said: "This research shows that alcohol marketing is clearly making an impression on our children.
"Existing evidence shows that exposure to alcohol marketing leads young people to start drinking at an earlier age and to drink more."
He added: "Alcohol companies claim only to advertise their products to adults, but children are consuming the same media and taking in the same pro-alcohol messages as adults."
The survey was carried out during October-December 2014. In Scotland, 192 children were surveyed.


A convicted Polish rapist who came to the UK, changed his name and raped two more women has been jailed for life.

Raphael Bargiel, 40, met the women, who lived in London and were also Polish, through internet dating sites where he posed as a wealthy 'sugar daddy.'
St Albans Crown Court heard Bargiel filmed their ordeals for his own perverted pleasure.
The minimum term he will serve before he can be considered for parole is eight years.
Prosecutor Simon Ash said: "The defendant told the women he was doing what he was doing to teach a lesson to women like them."
In the first attack he raped a 19-year-old woman in his car after driving her into a field near Hemel Hempstead late at night.
The woman said he filmed the incident. He was arrested following the attack and, after being charged, was given bail.
Five months later, while still on bail for the first attack, he raped another young woman in a hotel room after making contact with her through an internet dating site.
She told the court he took her to a room, ordered her to strip, tied her up and then took out a knife and forced her to have sex.
Bargiel was again held in custody and a jury later found him guilty of rape.
Sentencing him to life imprisonment, Judge Andrew Bright said: "You subjected them to the most degrading acts. At times they were in fear of losing their lives."
The court heard Bargiel had been convicted in Poland of raping a young woman he met through an internet dating site in 2011.
He had driven his victim to a secluded spot where he attacked her.
The following year he travelled to the UK where he got work as a lorry driver using the name Tomasz Puchalski.


Germany's Der Spiegel magazine says it has seen a secret document showing the US has bugged EU offices in Washington and at UN headquarters in New York.

The paper says it was shown the 2010 "top secret" document by fugitive ex-security analyst Edward Snowden.
The US National Security Agency document allegedly outlined how it spied on EU internal computer networks, referring to the bloc as a "target".
An EU official said the claim could have a "severe impact" on EU-US ties.
"On behalf of the European Parliament, I demand full clarification and require further information speedily from the US authorities with regard to these allegations," Martin Schulz, the President of the European Parliament said in a statement, according to Reuters news agency.
The US has so far made no public comments on the Spiegel's claim.
Mr Snowden - a US citizen - has requested asylum in Ecuador.
He is believed to be staying at Moscow's airport, having arrived there last weekend from Hong Kong, where he had been staying since he revealed details of top secret US surveillance programmes.
The US has charged him with theft of government property, unauthorised communication of national defence information and wilful communication of classified communications intelligence.
Each charge carries a maximum 10-year prison sentence.
On Saturday, US Vice-President Joe Biden and Ecuadorian President Rafael Correa held a telephone conversation about Mr Snowden's asylum request.
According to Mr Correa, Mr Biden had "passed on a polite request from the United States to reject the request".
The Ecuadorian leader said his answer was: "Mr vice-president, thanks for calling. We hold the United States in high regard. We did not seek to be in this situation."
If Mr Snowden ever came to "Ecuadoran soil" with his request, he added, "the first people whose opinion we will seek is that of the United States".
The Ecuadorean president, a left-wing economist who received a doctorate in the US, denied he was seeking to disrupt relations and said he had "lived the happiest days of my life" in the US.
Quito earlier said it was willing to consider Mr Snowden's request but only when he was physically in the Latin American country.
White House spokeswoman Bernadette Meehan said only that Mr Biden and Mr Correa had held a wide-ranging conversation.


A career-best performance from left-arm spinner Keshav Maharaj led South Africa to an eight-wicket victory over New Zealand in the second Test on Saturday.

Maharaj, 27, took 6-40 as the Black Caps were all out for 171, leaving South Africa with a target of 81 for victory in Wellington.
The tourists reached that total in 25 overs, with Hashim Amla 38 not out and JP Duminy unbeaten on 15.
South Africa's victory puts them 1-0 up in the three-Test series.
The third and final Test takes place in Hamilton on Friday, 24 March. The two sides drew the first Test in Dunedin as heavy rain saw play abandoned.
New Zealand were looking for their first Test win over South Africa but their task escalated after a venomous opening spell from fast bowler Morne Morkel left them on 64-3.
Despite a valiant effort from opener Jeet Raval, who batted for almost four hours to reach 80, South African spinners Maharaj and Duminy took 12-138 to earn their team victory.


Crawley Town have signed midfielder Josh Payne following his departure from National League side Eastleigh.

The 25-year-old, who began his career at West Ham before spells at Oxford, Aldershot Town and Woking, has signed a two-year deal with the Reds.
"Josh is a combative, energetic midfielder," head coach Dermot Drummy told the club website.
"I know how keen he is to embrace a new challenge back in the Football League here at Crawley."
Payne is the League Two club's fourth signing of the summer, following the arrivals of Jason Banton, Enzio Boldewijn and Glenn Morris.
Find all the latest football transfers on our dedicated page.


Grimsby Town Football Club has signed a deal with a leisure provider to build a new 14,000-capacity stadium.

Developers Extreme said the Â£55m scheme for the Peak Parkway site would also provide an ice rink, other leisure facilities and housing.
The site has been confirmed as North East Lincolnshire Council's preferred location for the stadium.
One opposition councillor said the development is too large and in the wrong area.
Ian Barfield, Liberal Democrat councillor, said: "It just makes my heart sink.
"It is not a question of the town not needing economic development. It just does not need it on what should be an area of green space dividing the town."
Read more about this and other stories from across East Yorkshire and Humber
Extreme Leisure said a number of consultations will be held before any planning application is submitted.
Alistair Gosling, the company chairman, said: "This will provide inbound investment, local employment and better facilities for the locals and visitors of North East Lincolnshire."
About 320 full-time jobs could be created, excluding construction jobs, he added.
John Fenty, from Grimsby Town FC, said he was delighted with the proposals and was looking forward to the day "when the ground was broken".
The Labour leader of North East Lincolnshire Council said news of the deal was "very positive".
Councillor Ray Oxby added: "We have made it clear from the start that where there's the potential for public assets and resources to be involved, we must follow a strict and proper process to make sure we get the right result for the whole area."


Iranian gunboats have fired warning shots across the bow of a ship in the Persian Gulf, US officials say, the second incident of its kind in recent weeks.

The Singapore-flagged cargo vessel was in international waters when it came under fire, the officials said.
It was able to divert safely to the United Arab Emirates, according to ship's managing firm.
Iran fired warning shots at then seized another ship last month.
Tehran said the Maersk Tigris was intercepted because of a legal dispute between the Danish company chartering it, Maersk, and a private Iranian firm. It was released last week.
The row prompted the US Navy to start accompanying US-flagged commercial vessels through the Strait of Hormuz, which links the Arabian Sea and the Persian Gulf.
It is not clear why in the latest incident the Alpine Eternity was shot at.
More than 20% of the world's oil needs passes through the Persian Gulf each day.
The incident comes as US President Barack Obama tries to reassure Saudi Arabia and other Gulf nations over an international deal with Iran over its nuclear programme.


A new system of flat-rate tax relief on pension contributions would be fairer to everyone, especially the low-paid, the insurance industry has said.

The Association of British Insurers (ABI) is asking the chancellor to introduce a Savers' Bonus, which would treat all taxpayers equally.
At the moment people on higher incomes benefit from either 40% or 45% tax relief, while others only receive 20%.
The ABI said a flat rate would provide a "massive boost" for ordinary workers.
But other sections of the pensions industry disagree, arguing that a single rate would be of little benefit to any savers.
Chancellor George Osborne is due to announce changes in his budget on 16 March, following a seven-month inquiry by the Treasury.
The ABI said that basic rate taxpayers - the majority of the UK population - currently receive only 30% of the money that the government spends on tax relief.
If there was a flat-rate, they could get almost half that sum, making the system much fairer.
Such a change would also encourage low and middle-income earners to save more. At the moment, such workers are not saving enough for retirement.
"The Savers' Bonus would provide a massive boost to the average worker's savings," said Yvonne Braun, the ABI's director of long-term savings policy.
"A single rate of tax relief would be simpler, fairer and more sustainable for all savers."
But others argue there would be little benefit to a flat rate.
The Pensions and Lifetime Savings Association - previously the National Association of Pension Funds - said any flat rate was likely to be set at 25% or lower.
It said that would produce little benefit to basic-rate taxpayers, but would "greatly reduce" the attractiveness of pension saving for 4.6m higher rate taxpayers.
Basic rate tax-payers making a £10,000 pension contribution would gain £500 if the flat rate was set at 25%.
But those on the higher, 40%, rate would lose £1,500.
One other advantage of a flat-rate is that it could save the Treasury up to £6bn a year if set at 25%, according to the Pensions Policy Institute.
Earlier this week the Treasury Minister David Gauke told the BBC that any changes would need to be effective for encouraging saving.
Higher rate taxpayers wanting to save money are being advised to make extra contributions before 16 March.
Those on the basic rate are being urged to wait until then, as it could be to their benefit.


Wales defence coach Shaun Edwards has joined Cardiff Blues as a consultant.

Edwards has already begun working with Danny Wilson's squad and will lead defensive sessions on a part-time basis while also taking on a mentoring role with the region's coaches.
He will continue to be a permanent part of head coach Warren Gatland's Wales backroom staff.
"I'm really looking forward to working with Danny and Cardiff Blues," said Edwards.
"There's a lot of potential here."
Edwards has been in the Wales coaching staff since Gatland took over in 2008 and been part of two Grand Slam winning sides and three Six Nations triumphs.
The former rugby league man will work alongside Richard Hodges at the Blues and mentor the likes of the region's captain Gethin Jenkins.
"Shaun will be a great addition to Cardiff Blues," said Wilson.
"His record speaks for itself and I am sure he will have a big impact.
"Defence is an area we have to improve if we want to take the next step and qualify for the European Champions Cup.
"Shaun has an invaluable wealth of experience, which will be hugely beneficial, and will play an important role in developing the defensive coaches and leaders of the future.
"I would also like to thank the Welsh Rugby Union for their support in this appointment."
The Welsh Rugby Union say they hopes this sort of arrangement can be replicated with the other regions.
A WRU spokesman added: "We see this move as a hugely positive step forward with the Cardiff Blues region.
"Shaun will provide regular continuity between the senior national management and the coaching set up within the Blues, working alongside Danny and his team.
"We will see this impact across the other regions with our national coaches also working with the Dragons, Scarlets and Ospreys at various junctures throughout the coming season."


Life is rarely a completely smooth journey and most of us will experience unpleasant or frightening events at some point.

Although distressing at the time, the intensity of the feelings usually fades quickly and we are able to continue with our lives as before.
If we are subject to or witness an exceptionally traumatic, the effects are likely to be longer lasting.
This is a normal response and can interfere with daily life.
The majority of people will gradually adjust to the experience, but for one in three people the effects will be longer lasting and more debilitating.
These people will develop symptoms of Post Traumatic Stress Disorder (PTSD).
Psychological
Physical
Symptoms of PTSD usually start within six months, and sometimes only a few weeks after the trauma.
After the traumatic event you can feel grief-stricken, depressed, anxious, guilty and angry. In PTSD you may also:
PTSD can occur at any age, but if it happens during childhood it may affect how the child develops as a person.
They may feel guilty or ashamed or find it difficult to trust others.
Try to get back to your usual routine, talk about what happened to someone you trust and try relaxation exercises. Eat regularly, take exercise and spend time with family and friends.
It could help to go back to where the traumatic event happened, but make sure you feel ready for this. Take care with driving - you're more likely to have an accident .
Don't be hard on yourself or expect too much. PTSD symptoms aren't a sign of weakness, They're a normal reaction of normal people to terrifying experiences. Don't avoid other people, drink or smoke a lot, miss sleep or meals.
You will know you're on the road to recovery when you:
Community Veterans' Service
A Cornwall Partnership NHS Foundation Trust, county wide service to promote mental health and provide support to veterans and their carers. The service is available
weekdays between 9.00 am - 5.00 pm.
Veterans' Groups
Service Veterans' treatment and education groups which meet monthly in Penzance and Bodmin.
Last Wednesday of each month 1.00 - 3.00 pm at Richmond House, Tolver Place, Tolver Road, Penzance, TR18 2AB.
Second Tuesday of each month 1.00 - 3.00 pm at The Keep, Lostwithiel Road, Bodmin, PL31 1DL.
Surf Action
A non-profit organisation focusing on the wellbeing and support of combat veterans and their families.
Tel: 01736 811920
For support websites and more information, see our weblinks on the top right hand side of this page.


The policing operation to tackle the summer riots across England was flawed, a report from MPs has concluded.

The perception that in some areas police had lost control of the streets was the most important reason disorder spread, they said.
The Home Affairs Committee said insufficient numbers of officers were initially deployed and police training for public disorder was inadequate.
The Metropolitan Police said it had outlined what it was doing to improve.
The Policing Large Scale Disorder: Lessons from the disturbances of August 2011 report said flooding the streets with police was what ultimately quelled the disorder.
"If numbers could have been increased more rapidly, it is possible that some of the disturbances could have been avoided," it said.
"We regret this did not happen and, with the benefit of hindsight, we regard the operation to police the disorder in many towns and cities, and particularly in London as flawed."
It said the mutual aid system, under which police officers are transferred to forces in need, could have operated more quickly; it may have left areas which had loaned officers to other forces "vulnerable".
The report said anecdotal evidence from some of those convicted suggested the widespread disorder started when people saw police had "lost control" in Tottenham via television and social media. This echoes the findings of the independent Riots Communities and Victims Panel.
"Clearly a feeling existed that desirable consumer goods could be made available by looting. There was a substantial element of opportunistic criminality and copycat behaviour," the report said.
"The absence of a police presence or sight of police officers apparently standing by and allowing criminal behaviour to take place was distressing for those whose homes and businesses were being attacked," it added.
Committee chairman Keith Vaz MP said: "Individual police officers acted with great bravery, and we commend them for their actions. However, in London and other areas, in contrast with the effectiveness of police responses in some towns and cities, there was a failure of police tactics.
"This situation might have been avoided had police appreciated the magnitude of the task.
"We urgently require a rapid improvement in police training to deal with public disorder. We urge the police to act more quickly in future and to review the arrangements for loaning officers from one force to another in this type of scenario."
He said that, for those who lost their homes and businesses, "the state effectively ceased to exist - sometimes for hours at a time".
Mr Vaz told BBC Radio 4's Today programme the committee felt that there should have been better communication between the police and the local business community to ensure that people knew what was happening and how best to protect their livelihoods.
"Those areas where the chief constables had decided to take pre-emptive action and get police officers on the streets quickly were able to contain this violence much more effectively," he added.
The MPs say had more officers been deployed different tactics could have been used. The Met Police is training more police to use baton rounds and is considering buying three water cannon.
Mr Vaz said the committee did not feel water cannon would have helped police in the riots and may have caused "even greater disorders".
Riots broke out in Tottenham, north London, on 6 August, two days after the fatal shooting by police of 29-year-old Mark Duggan. Unrest spread across London and to other cities, including Manchester, Birmingham and Bristol over the following days.
But the committee's report said the specific causes behind the riots were still unknown.
The report criticised the Met Police and the Independent Police Complaints Commission over failures in communication with Mr Duggan's family, which it said made a potentially tense situation worse.
The committee also concluded it would be unhelpful to switch off social media during times of disorder, following claims rioters used it to organise themselves.
"People who made an active decision to join in the disorder could equally well have heard about it on the television as on social media," the report said.
The MPs say the government needs to urgently clarify whether the police authorities will be able to recover the Â£89.827m it cost to police the riots. It says the riots were an exceptional series of events at a time the authorities were being asked to make savings.
They also call on the government to speed up the process of reimbursing people under the Riot Damages Act.
The Met Police said it had already recognised and publicised some of its findings on the issues identified and what it was doing to improve.
A spokesman said: "This includes acknowledging that we didn't have enough officers available quickly enough to respond to the initial disorder or its subsequent unprecedented escalation. As a result we have changed our mobilisation plans."
He added that the force was reviewing how it engaged with local communities and was working with Acpo and the IPCC to ensure communication was more effective in future investigations.
The Association of Chief Police Officers said the report had identified issues it believed was critical to get right within current policing reforms.
"This includes the capacity and ability to move sufficient numbers of police officers around the country when required to protect the public from national threats," a spokesman said.
"We will continue to look at all the various reports into the disorder to examine how the police service can best respond in future to the kind of exceptional criminality seen in August."


A US museum has returned to Cambodia an ancient statue of a Hindu god stolen from the South East Asian country.

Officials from the Denver Art Museum and the Cambodia government marked the handover in a ceremony in Phnom Penh.
Called the Torso of Rama, the headless sandstone statue dates back to the 10th Century and was taken from the Koh Ker temple during Cambodia's civil war.
The museum acquired it 30 years ago, and said it only realised it was looted after recent discussions with Cambodia.
"We are joyful with the torso of Rama returning home," government official Yim Nolson was quoted as saying by AFP news agency.
But the 62-inch (158m) statue is still missing its head and other body parts and Cambodia is currently appealing to museums and art collectors to return the missing portions.
The Denver Art Museum said it had acquired the statue in 1986 from a New York gallery.
It had earlier told the Denver Post that it realised that the piece may have been stolen in 2013 when Cambodia identified it as one of several artworks taken from the country during the civil war in the 1970s.
It said it was contacted last year by the Cambodian government which provided additional facts that led to the statue's return.
In January a French museum returned a 7th Century Hindu statue head to Cambodia 130 years after it was taken.


Two Bangladeshi workers kidnapped nearly three weeks ago by gunmen in Libya have been freed and are in good health, officials say.

The Bangladeshi foreign ministry said the two men were now safe in hospital in the city of Sirte.
They were seized on 6 March from the al-Ghani oil field along with seven other foreigners.
Islamic State militants were suspected of carrying out the abductions, but this has not been confirmed.
Helal Uddin and Mohammed Anwar Hossain were freed on Tuesday evening, officials in Dhaka said.
Other foreigners seized with them were reported to include four Filipinos, an Austrian, a Czech and a Ghanaian.
BBC Bengali's Shahnaz Parveen in Dhaka says it is not clear whether a ransom was paid to free the two Bangladeshis.
The foreigners were working for oilfield management company Value Added Oilfield Services (VAOS) at the al-Ghani field.
VAOS said it did not know which militants had carried out the attack or where the oil workers had been taken.
An estimated 30,000 Bangladeshis are believed to be working in Libya.
Rival militias have been fighting for control of the country since Muammar Gaddafi was ousted in 2011.


Google is trying to encourage more Welsh businesses to get online as figures show around 40% of small firms have no website.

It said 33% of businesses in Wales have access to sell goods and services online compared to the UK average of 39%.
Business Minister Edwina Hart said the Welsh government was working with the internet company to help small businesses "access new markets".
The first event was held in Cardiff.
Ms Hart and Dan Cobley, Google UK managing director, addressed about 400 delegates at the first free conference and launch event at the Coal Exchange on Tuesday.
Mr Cobley said: "Together with the Welsh government and other partners we want Welsh businesses of all sizes to understand the importance of the internet and how easy it is to get online and contribute to the economic growth of the Welsh economy."
Google UK plans to train digital agencies across Wales to deliver training and workshops once the initial three month campaign has ended.
Its travelling "Juice Bar" will offer free one-on-one digital health checks and workshops, tutorials and hands-on advice to small business owners, including how to acquire a web presence or improve the one they already have
Ms Hart said "diverse and thriving" small to medium-sized businesses have the potential to be a "driving force for economic recovery".
"By working with Google on this exciting initiative, we will be helping and educating many of these small businesses to access the type of support and advice they need to access new markets and opportunities to reach new internet customers across the UK and beyond," she said.
The Cardiff event will be followed by others in Bridgend, Merthyr Tydfil, Newport, Swansea and Wrexham.
Other partners involved include the Institute of Directors in Wales and South Wales Chamber of Commerce.


The family of two children killed on a Thomas Cook holiday in Corfu will receive a "financial gesture of goodwill" from the firm.

Christi and Bobby Shepherd were poisoned by carbon monoxide at the Louis Corcyra Beach Hotel in 2006.
Their parents, Sharon Wood and Neil Shepherd, met the tour operator's chief executive Peter Fankhauser earlier.
Speaking at a press conference, Mrs Wood said she accepted it "may be time to look to the future".
The amount of money being given to the family was not disclosed, but Mr Shepherd said they planned to make donations to a series of charities.
Mrs Wood called upon Thomas Cook "to push forward our request" to have the bungalow where the children died be demolished and turned into a playground in their memory.
"Nothing can give us back our children and the carefree lives we once led," Mrs Wood said.
"I hope Thomas Cook and everyone who defended its wrong-doing now realise the impact on families like ours and they will learn the lessons they need to learn from this tragedy."
Christi and Bobby, from Horbury, near Wakefield, were on holiday with Mr Shepherd and his now wife, Ruth, when they died.
It was later discovered they were overcome by fumes from a faulty boiler.
A criminal trial held in Greece in 2010 cleared Thomas Cook of any responsibility and awarded the firm damages against the hotel's owner.
But an inquest jury ruled last week the children had been unlawfully killed and said the tour operator had "breached its duty of care".
Mr Shepherd and Mrs Wood criticised the firm for not apologising to them directly during the two-week hearing.
Mr Fankhauser made a public apology on Wednesday and admitted the firm "could have done better in the past nine years" in the way they had responded to the tragedy.
It later emerged two hotel staff who had been convicted over the children's deaths were found working at hotels where Thomas Cook sent holidaymakers.
Mr Fankhauser said he felt "physically sick" when he discovered the staff were working at the hotels and  one of the employees had subsequently been sacked from his post in Crete.
The travel firm said it had stopped sending holidaymakers to another Greek hotel where the other was employed.
The company has donated half its Â£3m payout from its insurers to children's charity Unicef.


Northern Ireland produced more than twenty million tonnes of greenhouse gases last year.

It was a small increase on the previous year, though the long term trend is down.
The biggest emitters were agriculture, transport and the energy sector.
A range of emissions are measured including carbon dioxide, methane, nitrous oxide and a range of fluorinated gases.
Northern Ireland emissions accounted for just over four percent of the UK total.
Methane from livestock accounted for the bulk of agricultural emissions.
In the transport and energy sectors it was mostly comprised of carbon dioxide.
Increased use of gas instead of coal in energy production and methane capture in landfills have helped cut the overall levels of greenhouse gas emissions.
They are down more than 17% on base years in the early and mid-90s when recordings were taken for comparative purposes.
The only sectors showing an increase from the base years are transport and land use change.
That is due to increased use of vehicles and the conversion of land for building.
Northern Ireland is the only region of the UK without its own climate change legislation.
The then DUP Agriculture & Environment Minister Michelle McIlveen ruled it out again last December, saying existing UK laws were sufficient.


NFL quarterback Colin Kaepernick should "find a country that works better for him" said Donald Trump after the player's national anthem protest.

The Republican presidential nominee weighed in on the San Francisco 49er's decision to sit during The Star-Spangled Banner in a pre-game ceremony.
Mr Kaepernick said he will continue to sit out the national anthem until he sees improvements in US race relations.
Mr Trump called the quarterback's controversial stand a "terrible thing."
"I think it's a terrible thing, and you know, maybe he should find a country that works better for him," Mr Trump told KIRO radio in Seattle. "Let him try. It won't happen."
Mr Kaepernick, 28, stirred controversy on Friday when he sat during the national anthem before the San Francisco 49ers played the Green Bay Packers in an exhibition game.
The National Football League (NFL) player refused to stand in protest at the oppression of people of colour in the US, he said.
Racial tensions are mounting in the US, where a string of recent police killings and subsequent revenge killings have sparked protests across the nation.
But his actions have ignited a debate about respect, patriotism and the right of free speech.
The response of Senior Airman Brian Kolfage, who lost three limbs in Iraq in 2004, has been shared more than 30,000 times on Facebook.
"Next time I hear the national anthem I'll be sure to stand for the both us since you feel that you've been oppressed. We live in America, the land where no one is truly oppressed in the grand scheme of things. If you want to see the real meaning of oppressed I suggest you enlist in the military and travel abroad to the Middle East where you will witness what oppression is. Where women are beaten and killed in honour if they are raped, where 6-year-old little girls are forced to marry men in their 60s, that's just a little taste of what oppression is."
What should you do during the US anthem?
Basketball legend, actor and writer Kareem Abdul-Jabbar wrote in the Washington Post that the NFL player deserved plaudits for his patriotism.
"What should horrify Americans is not Kaepernick's choice to remain seated during the national anthem, but that nearly 50 years after [Muhammad] Ali was banned from boxing for his stance and Tommie Smith and John Carlos's raised fists caused public ostracisation and numerous death threats, we still need to call attention to the same racial inequities."
The White House said it disagreed with Mr Kaepernick's protest but that he had a right to express his views.
And the NFL world has been divided over it.
Jim Brown, former Cleveland Browns running back, said: "He's within his rights and he's telling the truth as he sees it and I am with him 100 percent."
But Drew Brees, New Orleans Saints quarterback, said he wholeheartedly disagreed.
"He can speak out about a very important issue. But there are plenty of other ways that you can do that in a peaceful manner that doesn't involve being disrespectful to the American flag."
An NFL spokesman said players were "encouraged but not required" to stand during the anthem.


The Liberal Democrats would legalise selling and growing cannabis if elected, the party has confirmed ahead of publishing its manifesto.

The party would allow licensed shops to sell the drug to over-18s, let people grow cannabis at home and introduce small "cannabis social clubs".
The Lib Dem spring conference in 2016 backed a regulated cannabis market.
The party's manifesto will also include a promise to extend paid parental leave for fathers from two weeks to a month.
Under UK legislation, anyone found possessing cannabis can be sentenced to a maximum of five years in prison, an unlimited fine or both punishments - but many argue that the law is not enforced.
Supplying or producing cannabis, which is a class "B" drug, attracts a maximum 14-year prison sentence, unlimited fine or both, under the Misuse of Drugs Act 1971.
It is legal to consume small amounts of marijuana in some other countries - including Norway, the Netherlands and Portugal -  while in other countries police do not arrest people for possession.
In 2001, Portugal became the first country in the world to decriminalise the use of all drugs.
Last year, the Lib Dems backed proposals for a "regulated market" to control the pricing, potency and packaging of sales to over-18s.
The proposals were outlined in a report, co-authored by the government's former chief drugs adviser Sir David Nutt, which argued that cannabis should be taxed - and that doing so could yield up to Â£1bn a year for the government.
The Lib Dems' Julian Huppert confirmed the policy would appear in its upcoming manifesto to BuzzFeed, saying: "The market is run by criminal gangs and they have no interest in public health - the system is causing huge amounts of harm."
During the 2015 election campaign, the Lib Dems called for drug use to be treated as a health rather than a public policy issue.
Labour in its 2015 manifesto called for better drug treatment services, while the Conservatives said they would introduce random drug-testing in jails.
Speaking last year, the Lib Dems' health spokesman, Norman Lamb, said that "the war on drugs has been a catastrophic failure".
"We criminalise thousands of people, blighting their careers," he said. "When people buy cannabis from criminals, they have no idea what they are buying."
The party is also promising extra paid paternity leave - which it is calling "Daddy Month" in a bid to encourage more sharing of parental responsibilities.
Jo Swinson, equalities minister in the coalition government when shared parental leave was introduced in 2015, said: "More needs to be done to encourage men to take leave when they become a dad.
"Research shows that fathers being more involved in their children's lives is good for children's development and good for the health and happiness of the whole family."
Labour has also said it supports extending paid paternity leave.


Security has been increased in Dublin after a murder linked to an ongoing criminal gang feud that has claimed at least 11 lives.

Michael Keogh, 37, was shot dead in an underground cark park on his way to work on Wednesday.
Detectives believe he is the latest victim of an ongoing feud between the Hutch and Kinahan gangs.
The man's body was discovered in a vehicle in a car park in Dorset Street with multiple gunshot wounds.
His body was found at 9:55 local time, two hours after a car was found on fire at nearby Clonliffe Avenue. Garda (Irish police) say a firearm was recovered in the vehicle.
Irish national broadcaster RTE is reporting that Garda believe Mr Keogh's killers may have followed his movements on  social media.
They are appealing for anyone in the area between 07:00 and 10:00 to come forward with any information they may have.
Increased patrols and additional armed checkpoints have been implemented amid fears of further retaliatory attacks.
The dispute between the rivals gangs is now believed to have led to the murders of at least 11 men - although two were cases of mistaken identity.
Many of the murders have taken place within Dublin's north inner city.
The first victim of the feud was Gary Hutch, who was shot dead in Spain in 2015.
In February 2016, gunmen dressed in police SWAT team uniforms opened fire inside a Dublin hotel while a boxing weigh-in was taking place, killing 33-year-old David Byrne, believed to be a member of the Kinahan gang.


Rescuing earthquake-hit communities by helicopters as well as airlifting trapped mountaineers is becoming an increasingly difficult balancing act, according to authorities in Nepal.

They say the limited number of aircraft is a major constraint.
Government officials in the areas hardest-hit by the quake have complained that they have received little or no relief.
Sudarshan Prasad Dhakal, chief district officer of Kavrepalnchok, told the BBC that there were 10 village development committees - a type of administrative unit similar to a municipality - that had been badly damaged in very remote areas that could only be reached by helicopter.
"We are told (by the government in Kathmandu) that helicopters will be sent, but they have not come and we are still waiting," he said.
Officials in Gorkha district, the site of the epicentre of Saturday's earthquake, said they had rarely seen helicopters for rescue and relief.
"Many of the affected villages are quite remote in our district. We should have been given most of the helicopter rescue and reliefs, but we have received the least," said Jitendra Poudel, the assistant chief district officer of Gorkha.
Officials in Kathmandu said communication with remote districts was not smooth.
"In the first few days, we did have the issue of who should get the helicopter priority, mountaineers or the quake-hit communities," said a senior rescue official in the capital, Kathmandu.
"We hope the situation will gradually improve now."
The remote districts crucially need helicopters, as they can only be reached after several days' trek.
Landslides triggered by the earthquake have made it almost impossible for rescuers and relief providers to reach many of the villages on mountain slopes.
Officials say about 20 helicopters, including those of private companies and the armies of Nepal and India, have been deployed for rescue and relief operations.
Some are still being used in and around Mount Everest and are stationed at Lukla airport, the aerial gateway to the region.
Others on Thursday had been sent to the Langtang trekking region in nearby Kathmandu where, officials say, between 150 and 200 people including foreigners are missing.
More than 200 people have already been rescued from the slopes of Everest, but helicopters have been unable to locate other trekkers and mountaineers.
The government has said expeditions on the mountain would go ahead and climbers have been asked to wait below the base camp.
"Expeditions on Everest will resume in a few days as we have asked the expert sherpas to fix the ropes and ladders that were swept by the avalanche," said Tulsi Gautam, who heads Nepal's tourism department.
"Meanwhile, we have requested climbers to wait at places below the base camp and they are doing so quite eagerly."
But officials with the Sagarmatha Pollution Control Committee, which is authorised to fix the route to Everest and manage its base camp, say the expert sherpa route-fixers have gone back to their homes destroyed by the earthquake.
Some rescuers say continued expeditions on Everest and other peaks may hamper relief operations in remote areas if helicopters are diverted to rescue climbers in case of emergencies.
Government officials said they did not want to jeopardise the already troubled tourism industry, Nepal's major earner.
"This was discussed with us and we too thought that expeditions should be allowed to continue to send a positive message, even to the Nepalese people, that not all is lost. Our economy is still running," said government official Suresh Man Shrestha, in-charge of all helicopter rescue operations in Kathmandu.
The government had been trying to make this spring climbing season a success following last year's Everest-avalanche that killed 16 sherpas, leading to cancellation of all expeditions.
Last Saturday's earthquake caused several avalanches in the Everest region and 18 people are known to have died in the disaster.


Brain tumours in dogs are similar to human ones and could give clues to how the disease develops, scientists say.

A study of 25 breeds of dog, published in PLOS Genetics, has identified three genes linked with a severe type of brain tumour known as glioma.
Future investigation may yield a better understanding of the causes and potential treatments of brain tumours in dogs and humans, researchers say.
Gliomas are very severe human brain tumours that are often incurable.
The disease can also occur in dogs, and some breeds, such as the boxer and bulldog, have an increased risk.
Genetic analysis of blood samples from dogs showed variations in three genes were linked with development of brain tumours in canines.
People have the same genes as the ones identified by the researchers in dogs.
"Researchers in the consortium are now continuing the analysis of the genes identified, and their functional roles in development and progression of glioma in both dogs and humans," said co-researcher Katarina Truve.
The researchers were able to identify a stretch of genetic code that differed between diseased and healthy dogs.
"These results indicate that further investigations of the role of these three genes in glioma development would be of interest, with potential benefit to both dog and human," said Prof Karin Forsberg Nilsson, of Uppsala University, in Sweden, who also worked on the study.


Mario Balotelli continued his career revival in France with another goal as Nice beat Nantes to move six points clear at the top of Ligue 1.

The Italian, who has scored seven goals in his first seven Nice games, latched on to Jean Michael Seri's pass over the top to slot home their second goal.
The ex-Liverpool striker had a hand in the opener, Wylan Cyprien scoring after Balotelli was tackled.
Emiliano Sala pulled one back but Alassane Plea and Cyprien sealed it.
Balotelli has scored six goals in his first five games in the French league, having managed only two league goals in the previous two seasons for Liverpool, who let the 26-year-old leave for free on transfer deadline day, and AC Milan.
Nice, who have not won the league since 1959, are unbeaten in their opening 11 Ligue 1 games since the summer appointment of Lucien Favre. They are six points above rivals Monaco and third-placed Paris St-Germain.
Match ends, Nice 4, Nantes 1.
Second Half ends, Nice 4, Nantes 1.
Ricardo Pereira (Nice) wins a free kick in the defensive half.
Foul by Yacine Bammou (Nantes).
Vincent Koziello (Nice) wins a free kick in the defensive half.
Foul by Amine Harit (Nantes).
Attempt missed. Arnaud Lusamba (Nice) left footed shot from outside the box misses to the right. Assisted by Mathieu Bodmer.
Arnaud Souquet (Nice) wins a free kick in the defensive half.
Foul by Emiliano Sala (Nantes).
Substitution, Nice. Arnaud Lusamba replaces Wylan Cyprien.
Substitution, Nice. Vincent Koziello replaces Jean Michael Seri.
Substitution, Nantes. Valentin Rongier replaces Adrien Thomasson.
Offside, Nantes. Alexander Kacaniklic tries a through ball, but Diego Carlos is caught offside.
Foul by Jean Michael Seri (Nice).
Amine Harit (Nantes) wins a free kick in the attacking half.
Substitution, Nice. Valentin Eysseric replaces Mario Balotelli.
Alassane Pléa (Nice) wins a free kick in the defensive half.
Foul by Diego Carlos (Nantes).
Foul by Ricardo Pereira (Nice).
Yacine Bammou (Nantes) wins a free kick on the right wing.
Offside, Nice. Dante tries a through ball, but Alassane Pléa is caught offside.
Offside, Nantes. Emiliano Sala tries a through ball, but Amine Harit is caught offside.
Substitution, Nantes. Alexander Kacaniklic replaces Mariusz Stepinski.
Goal!  Nice 4, Nantes 1. Wylan Cyprien (Nice) right footed shot from the centre of the box to the high centre of the goal. Assisted by Ricardo Pereira.
Wylan Cyprien (Nice) is shown the yellow card for a bad foul.
Foul by Wylan Cyprien (Nice).
Amine Harit (Nantes) wins a free kick in the defensive half.
Mario Balotelli (Nice) wins a free kick on the right wing.
Foul by Adrien Thomasson (Nantes).
Younès Belhanda (Nice) wins a free kick in the defensive half.
Foul by Yacine Bammou (Nantes).
Goal!  Nice 3, Nantes 1. Alassane Pléa (Nice) header from very close range to the bottom right corner. Assisted by Jean Michael Seri with a cross following a corner.
Corner,  Nice. Conceded by Koffi Djidji.
Attempt missed. Diego Carlos (Nantes) right footed shot from the centre of the box is close, but misses to the right. Assisted by Lucas Lima with a cross following a set piece situation.
Foul by Dante (Nice).
Mariusz Stepinski (Nantes) wins a free kick on the left wing.
Younès Belhanda (Nice) wins a free kick in the defensive half.
Foul by Enock Kwateng (Nantes).
Foul by Alassane Pléa (Nice).
Amine Harit (Nantes) wins a free kick on the left wing.