President-elect Joe Biden’s son has said his tax affairs are being investigated.

Hunter Biden said he learned about the investigation, which is being run by the Delaware US attorney’s office, on Tuesday.

He added: “I take this matter very seriously but I am confident that a professional and objective review of these matters will demonstrate that I handled my affairs legally and appropriately, including with the benefit of professional tax advisers.”

Joe Biden is due to be sworn in as the next US president on 20 January and his choice for attorney general could be in the awkward position of overseeing the investigation if it is still running.

A statement from Joe Biden’s transition team said he is “deeply proud of his son, who has fought through difficult challenges, including the vicious personal attacks of recent months, only to emerge stronger”.

In 2014, Hunter revealed a years-long struggle with drug addiction after he was discharged from the naval reserve due to a positive test for cocaine.

This was during his father’s vice presidency.

More from Joe Biden

He has also been targeted by President Donald Trump and his allies over his connections to Ukraine at a time when his father was involved in US policy towards that country.

Hunter, 50, joined the board of Ukrainian energy company Burisma six years ago and Mr Trump has accused him of profiting from his political connections.

However, a Republican-led Senate investigation did not identify any policies that were directly affected by Hunter’s work.

But Reuters news agency quoted a source “familiar with the investigation”, who said: “This is not related to the attacks the Trump team and their allies made against Hunter during the campaign.”

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