HSBC tax files: Timeline of events

Banking giant HSBC helped wealthy clients across the world evade hundreds of millions of pounds worth of tax, the BBC has learned.

Panorama has seen accounts from 106,000 clients in 203 countries, leaked by a whistleblower in 2007.

HSBC admitted that some individuals took advantage of bank secrecy to hold undeclared accounts. But it said it has now "fundamentally changed".

The BBC's Joanna Gosling examines the timeline of events.

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