The race to No 10: Who has cleared the first hurdle?

Tax is key issue for candidates vying to be next through the door of No10 (Dominic Lipinski/PA)

A crowded field of contenders is vying to replace Boris Johnson as the next Tory leader and British prime minister.

Here are the MPs who have secured enough nominations to go through to the next round of the process and what they have to say on tax policy, one of the early dividing lines in the contest.