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Gunfire hit three Buffalo law enforcement officials Tuesday after a motorist fled a rush-hour site visitors cease and led officers on an extended chase by means of metropolis streets, whereas photographs fired from the automobile blasted by means of patrol automobile home windows, authorities stated. (March 30)

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Jimmy Carter, on Death

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Jimmy Carter, on Death

Jimmy Carter brought up death — specifically, his own — at what turned out to be the last Sunday school class he would teach at Maranatha Baptist Church. It was November 2019. He’d recently fallen and fractured his pelvis, a setback that followed a string of illnesses and injuries that reminded everyone around him — and himself, it seems — that despite his mental acuity and physical vigor, he was 95 and would not live forever.

Mr. Carter’s death on Sunday at 100, has spurred an examination of a sprawling legacy: the successes and failures of his presidency; his work to eradicate diseases and bolster free and fair elections; his involvement with nonprofits like Habitat for Humanity.

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Here is something else he left behind: In a culture where death as a subject is often taboo and engulfed in an aura of fear, he amassed over the years — across writing, public comments and Sunday school lessons — a compilation of observations that amounted to a candid, cleareyed, evolving exploration of the end.

He wrote about death in books — and he wrote more books than any other American president. He discussed it in speeches and in correspondence with friends.

Those observations were a product of his Christian faith. His perspective also grew out of experience, a fluency with death that came from seeing many of his closest family members, including all of his younger siblings, die before him.

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His views were also shaped by his own advancing age. He described the sense of the inevitable looming over him and the health challenges that had piled up, including cancer that had spread to his brain.

At Sunday school that morning in 2019, he said that he did not think he would survive for long after his cancer diagnosis. “I assumed, naturally, I was going to die very quickly,” he told the packed church. He lived nine more years.

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Mr. Carter atop his Shetland pony named Lady in 1928.

“By the time I was 12 or 13 years old, my anxiety about this became so intense that at the end of every prayer, until after I was an adult, before Amen I added the words ‘And, God, please help me believe in the resurrection.’”

“Living Faith,” 1996

Mr. Carter recalled the worries he had as a young person, stirred by learning in church about Jesus Christ’s crucifixion and resurrection and by the pastor’s sermons about how “all believers,” as he put it, “would someday enjoy a similar resurrection.”

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“As I grew older,” Mr. Carter wrote, “I began to wonder whether this could be true.”

He was concerned as a boy that even an iota of doubt could lead him to a different fate, relegating him to an eternity separated from his family, particularly his parents. “These two people were the core of my existence,” he wrote, “and I couldn’t bear the idea that I would not be with them forever.”

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Mr. Carter prayed before teaching a Sunday school in Plains, Ga.

Mr. Carter prayed before teaching a Sunday school in Plains, Ga.

“I realize that my physical strength and endurance are steadily declining, and I am having to learn how to conserve them, but I have found with relief and gratitude — even when facing the prospect of an early death from cancer in my liver and brain — that my faith as a Christian is still unwavering and sustaining.”

“Faith: A Journey for All,” published in 2018

As he matured, Mr. Carter’s faith firmed and came to define his approach to life — and death.

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He considered himself a born-again Christian. In a 2012 interview with an influential evangelical theologian, Mr. Carter said his aim had been to “pattern my life and my own fallible human ways after Jesus’s life.”

“Faith in something,” he has written in several books, “is an inducement not to dormancy but to action.”

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Mr. Carter spoke to a Sunday school class at Maranatha Baptist Church.

Mr. Carter spoke to a Sunday school class at Maranatha Baptist Church.

“If I were an amputee, for instance, my prayer would not be to restore my leg but to help me make the best of my condition, and to be thankful for life and opportunities to be a blessing to others. At the moment, we are monitoring the status of my cancer, and my prayers about my own health are similar to this.”

“Faith: A Journey for All”

In 2015, Mr. Carter said he was feeling unwell while monitoring elections in Guyana. When he returned to Georgia, doctors found a small mass on his liver, which turned out to be malignant.

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After the mass was removed, doctors discovered that the cancer had spread to his brain.

The prognosis was grim, particularly given his age at the time, 90. But he began an aggressive treatment regimen for metastatic melanoma that included a drug that had been approved only months before he started on it.

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Four months later, he announced at Sunday school that scans showed he was free of the disease.

Mr. Carter with his mother, Lillian Carter, in 1976.

Mr. Carter with his mother, Lillian Carter, in 1976.

“When other members of my family realized that they had a terminal illness, the finest medical care was available to them. But each chose to forgo elaborate artificial life-support systems and, with a few friends and family members at their bedside, they died peacefully.”

“The Virtues of Aging,” published in 1998

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Mr. Carter’s understanding of mortality was anything but abstract.

His father, brother and two sisters died of pancreatic cancer. His mother, Lillian Carter, died of breast cancer. She was 85 when she died, but Mr. Carter noted that the others had died at relatively young ages — his father, James Carter Sr., was 59; his sister Gloria was 64; his sister Ruth was 54; and his brother, Billy, was 51.

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His grandson, Jeremy, died in 2015 of a heart attack at the age of 28.

Mr. Carter recounted how his brother and mother kept their sense of humor, even as they suffered. He also admired the unflagging faith of his sister Ruth, an evangelist and spiritual healer.

Mr. Carter, center, at a funeral service at Arlington National Cemetery in 1996.

Mr. Carter, center, at a funeral service at Arlington National Cemetery in 1996.

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“If our doctors tell us that we have a terminal illness and can expect to live only another year, or five years, how would we respond? In fact, we confront exactly the same question if we are still healthy and have a life expectancy of fifteen or twenty more years.”

“The Virtues of Aging”

In his final years, Mr. Carter had become a source of inspiration to many — and of frustration and worry for those closest to him — for the stubbornness in how he pressed ahead with his work, despite his illness and age.

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In 2019, he was bruised and bandaged with a black eye after a fall at home, yet hours after the fall, he was in Nashville, helping to assemble porches on homes being built by Habitat for Humanity. A few weeks later, after fracturing his pelvis in another fall, family members and aides were adamant that he should cancel his Sunday school lesson. He perched himself before the congregation and did it anyway.

That resilience was apparent again after the Carter Center announced in February 2023 that he had entered hospice care. Many believed the end was rapidly approaching. Yet, once again, Mr. Carter defied others’ expectations. He celebrated another anniversary with his wife, Rosalynn, in July of that year, and his 99th birthday in October.

When Mrs. Carter died in November 2023 at the age of 96, Mr. Carter attended her funeral services, which was a display of his frailty as well as the strength of his devotion to his wife and his resolve to be there for her.

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Mr. Carter at a prayer service at Washington National Cathedral in 1979.

Mr. Carter at a prayer service at Washington National Cathedral in 1979.

“Perhaps the most troubling aspect of our later years is the need to face the inevitability of our own impending physical death. For some people, this fact becomes a cause of great distress, sometimes with attendant resentment against God or even those around us.”

“The Virtues of Aging”

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Aging is difficult. That’s true even for a former president with access to the best medical care and the constant support of staff.

Well into his 90s, Mr. Carter continued trotting around the world, teaching, writing and keeping up with his hobbies, including bird watching. But eventually, time caught up with him. The coronavirus pandemic pinned him down even more. He spent his final years with Mrs. Carter in the same modest home where he’d lived for decades.

In Plains, the tiny Georgia town where Mr. Carter’s house was just off the main road, his death was the cause of deep sadness. But there was a twinge of another sentiment, not quite relief but something close to it — a feeling that after such a long, productive and varied life, he had earned his rest.

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His death created a void in the world, in his community, in his family, according to many who knew him and many others connected to him only through his legacy. Despite that, many in Plains also believed that his death was not an end but a transition to the eternal life that he remembered the pastor preaching about.

That’s what he believed, too.

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UK admissions of overseas tax evasion jump 22%

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UK admissions of overseas tax evasion jump 22%

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The number of people in the UK who admitted not paying tax on their overseas assets jumped by nearly a quarter in 2023-24, according to government data.

A total of 5,643 people admitted not paying enough tax on their foreign assets to HM Revenue & Customs, up from 4,630 in 2022-23 — a rise of 22 per cent — data obtained under a freedom of information request showed.

The government has promised to raise billions of pounds by clamping down on tax evasion and avoidance, with HMRC given funding for 5,000 extra compliance officers in the Budget.

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Tax experts said the surge in evasion disclosures had been driven by several factors. These included HMRC sending out a greater number of warning letters, receiving data from more countries on people’s offshore affairs and an increase in public awareness about its data sharing.

“HMRC’s aggressive pursuit of tax avoiders now leaves very few places to hide,” said Graham Caddock, tax investigations director at Lubbock Fine, the advisory firm that issued the FOI request.

He added that the tax authority was “making good use of the information it receives from overseas jurisdictions, checking tax return entries and . . . its database to look for those who are avoiding HMRC altogether”.

Since 2018, international rules have led to the automatic exchange of information on financial accounts between tax authorities. These agreements, developed by the OECD and known as the Common Reporting Standard (CRS), have been signed by 120 countries.

Participant nations include popular tax havens such as Switzerland, Bermuda, the British Virgin Islands and the Cayman Islands. Meanwhile, from 2027, the information sharing programme will be extended to include crypto asset exchanges.

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HMRC uses algorithms to identify anomalies between the offshore data records and its data on UK residents. The system then generates “nudge letters” that are sent to individuals when discrepancies are detected.

Dawn Register, tax dispute resolution partner at BDO, an accountancy firm, said she suspected the information HMRC is now receiving is “more accurate and subject to greater analysis . . . using sophisticated AI technology”.

This greater analytic power was likely to be one of the factors driving an increase in tax disclosures.

“Awareness and education around CRS and tax reporting has encouraged more people to come forward and bring their UK tax affairs up to date,” she added.

Individuals can disclose unpaid tax on foreign assets using HMRC’s online worldwide disclosure facility.

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The maximum penalty for failing to disclose offshore income can be up to 200 per cent of tax owed and in the most serious cases carries a prison sentence.

Coming forward to make a disclosure after receiving a nudge letter, “significantly reduced” the risk of penalties, said Caddock.

HMRC’s estimates that the tax gap — the difference between what it expected to collect in tax and what is paid — was £39.8bn in 2022-23, with about £5.5bn likely to have been lost specifically to evasion.

HMRC estimated, in data published earlier this year, that the under-declared tax liability of UK-resident individuals with foreign income was about £300mn in 2018-19. The analysis found that about 4 per cent of this group had under-declared their tax liability to HMRC.

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Jimmy Carter: tributes continue for former president hailed as ‘statesman and humanitarian’ – US politics live

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Jimmy Carter: tributes continue for former president hailed as ‘statesman and humanitarian’ – US politics live

Welcome and opening summary …

Tributes have continued to pour in for Jimmy Carter, the former US president who died aged 100 on Sunday.

The 39th president of the United States was a tireless advocate for global health and human rights, and president Joe Biden has declared a national day of mourning for 9 January, describing Carter as an “extraordinary leader, statesman and humanitarian.”

“To all of the young people in this nation and for anyone in search of what it means to live a life of purpose and meaning – the good life – study Jimmy Carter, a man of principle, faith, and humility,” Biden said in a statement.

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Incoming president Donald Trump said in a statement on his Truth Social network that Carter “did everything in his power to improve the lives of all Americans” and the nation owed Carter “a debt of gratitude.”

World leaders have also paid effusive tributes, with the UK’s King Charles saying Carter’s “dedication and humility served as an inspiration to many”, and France’s president Emmanuel Macron describing him as “a steadfast advocate for the rights of the most vulnerable.”

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Key events

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Other former US presidents have also been among those paying tribute to Jimmy Carter, who died on Sunday aged 100.

Barack Obama said of Carter “Elected in the shadow of Watergate, Jimmy Carter promised voters that he would always tell the truth. And he did — advocating for the public good, consequences be damned. He believed some things were more important than reelection — things like integrity, respect, and compassion.”

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George W Bush described Carter as “loyal to his family, his community, and his country” and a man of “deeply held convictions.”

In a statement former president Bill Clinton and former secretary of state Hillary Clinton said they were proud to have supported Carter. The former president said he was “proud to have presented the medal of freedom to him and [his wife] Rosalynn in 1999, and to have worked with him in the years after he left the White House.”

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Overnight our picture editors put together this gallery of Jimmy Carter’s life.

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Here is the text of president Joe Biden’s statement on the death of Jimmy Carter:

Today, America and the world lost an extraordinary leader, statesman, and humanitarian.

Over six decades, we had the honor of calling Jimmy Carter a dear friend. But, what’s extraordinary about Jimmy Carter, though, is that millions of people throughout America and the world who never met him thought of him as a dear friend as well.

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With his compassion and moral clarity, he worked to eradicate disease, forge peace, advance civil rights and human rights, promote free and fair elections, house the homeless, and always advocate for the least among us. He saved, lifted, and changed the lives of people all across the globe.

He was a man of great character and courage, hope and optimism. We will always cherish seeing him and Rosalynn together. The love shared between Jimmy and Rosalynn Carter is the definition of partnership and their humble leadership is the definition of patriotism.

We will miss them both dearly, but take solace knowing they are reunited once again and will remain forever in our hearts.

To the entire Carter family, we send our gratitude for sharing them with America and the world. To their staff – from the earliest days to the final ones – we have no doubt that you will continue to do the good works that carry on their legacy.

And to all of the young people in this nation and for anyone in search of what it means to live a life of purpose and meaning – the good life – study Jimmy Carter, a man of principle, faith, and humility. He showed that we are great nation because we are a good people – decent and honorable, courageous and compassionate, humble and strong.

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Other US political figures to pay tribute to Jimmy Carter include US House speaker Mike Johnson and senior Republican senator Mitch McConnell.

McConnell said “President Carter served during times of tension and uncertainty, both at home and abroad. But his calm spirit and deep faith seemed unshakeable.”

Johnson said “President Carter’s story was one of humble beginnings, and his life is a testament to the boundless opportunities available in this great nation. Because of his work in brokering the Camp David accords and his advocacy with Habitat for Humanity, the world is a more peaceful place, and more Americans have a place to call home. No one can deny that President Carter led an extraordinary life of service to his country. May he rest in peace.”

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Our video team have produced this obituary for Jimmy Carter, the former US president who died on Sunday aged 100.

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Jimmy Carter, the longest-lived US president, dies aged 100 – video obituary

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If you would like something to listen to, we have a special edition of our Politics Weekly America podcast, in which Jonathan Freedland talks to Jimmy Carter’s biographer, Jonathan Alter, about why history should look favourably on the peanut farmer turned politician. You can find that here …

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Jimmy Carter was the longest-lived US president, and his death was announced yesterday after he had spent 22 months in hospice care. Senior US politicians have paid tribute, among them vice president Kamala Harris and incoming vice president JD Vance.

Harris said “President Jimmy Carter was guided by a deep and abiding faith — in God, in America, and in humanity. Jimmy Carter’s life is a testament to the power of service — as a lieutenant in the US navy, the 76th governor of Georgia, and the 39th president of the US. He reminded our nation and the world that there is strength in decency and compassion.”

Vance said in a statement “Jimmy Carter dedicated his life to serving this country. Our thoughts and prayers go out to his loved ones. May he rest in peace.”

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Welcome and opening summary …

Tributes have continued to pour in for Jimmy Carter, the former US president who died aged 100 on Sunday.

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The 39th president of the United States was a tireless advocate for global health and human rights, and president Joe Biden has declared a national day of mourning for 9 January, describing Carter as an “extraordinary leader, statesman and humanitarian.”

“To all of the young people in this nation and for anyone in search of what it means to live a life of purpose and meaning – the good life – study Jimmy Carter, a man of principle, faith, and humility,” Biden said in a statement.

Incoming president Donald Trump said in a statement on his Truth Social network that Carter “did everything in his power to improve the lives of all Americans” and the nation owed Carter “a debt of gratitude.”

World leaders have also paid effusive tributes, with the UK’s King Charles saying Carter’s “dedication and humility served as an inspiration to many”, and France’s president Emmanuel Macron describing him as “a steadfast advocate for the rights of the most vulnerable.”

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