Apple to unveil latest iPhone after week dominated by tax affairs

Apple will hope to turn attentions away from its tax affairs in Ireland when the technology giant unveils the next generation of the iPhone on Wednesday.

Widely expected to be the iPhone 7, heavy speculation suggests the Cupertino-based firm will add a second camera lens to the rear of the smartphone for the first time while also removing the headphone jack and moving to wireless earphones.

A second generation of the Apple Watch could also be revealed at the event in San Francisco, with an early September show having become synonymous with major hardware announcements by the company.

The rumoured second camera on the rear of device could be used to offer higher quality images, and has already been introduced by Huawei and LG to their flagship smartphones for similar reasons. It has also been suggested the second lens could help to offer an instantly zoomed-in view of any image.

Removing the headphone port has been linked to Apple wanting to make the iPhone thinner, though commentators remain divided on how Apple will bundle earphones into the new iPhone's set-up. Either a new wired set will connect to the phone's existing Lightning port, currently used to dock and charge the phone, or wireless, Bluetooth-powered earpieces will be offered to customers.

In the past, each rising number next to the iPhone name has signalled a major redesign, as was the case for the jump between the iPhone 3GS, 4, 5 and 6. But reports suggest Apple will depart from this process with the iPhone 7, instead offering only subtle design changes usually seen during so-called S years - the year between each number rise where smaller tweaks are made, such as with last year's iPhone 6s, where the pressure sensitive 3D Touch screen was the only major addition.

It has been suggested this change of pace could be to ensure Apple marks next year's tenth anniversary of the iPhone launch with a larger overhaul of the device.

Wednesday's live reveal is being streamed on the Apple website, with chief executive Tim Cook leading the presentation.