Tax authorities examine finances of key Nigel Farage ally

George Cottrell with Nigel Farage in 2016. He helped the Reform UK leader during the general election campaign last year. Photograph: Ben Cawthra/LNP

The finances of one of Nigel Farage’s key confidants are being examined by the UK’s tax and revenue authorities amid questions over his income from wealth and business activities, the Guardian understands.

The scoping exercise by HMRC is said to be focused on tax residency and the business affairs of George Cottrell, whom Reform UK’s leader Farage has described as “like a son to me”.