Criminalising artificial tax avoidance : Regina v Charlton, Cunningham, Kitchen and Wheeler
Bridges, Martyn ...[et al]
Criminalising artificial tax avoidance : Regina v Charlton, Cunningham, Kitchen and Wheeler - LondonGB Informal Economy Research Centre 1998 - 22 leaves
Looks at the case which involved four accountants, a barrister and twelve separate tax 'avoidance' schemes. Focuses on the nature of the activities which the prosecution alleged had been undertaken, the application of the criminal law to those activities and the nature and considerations of the criminal process in the context of the diminishing distinction between artificial avoidance and criminal tax evasion.
11.01.02 C9295
Criminalising artificial tax avoidance : Regina v Charlton, Cunningham, Kitchen and Wheeler - LondonGB Informal Economy Research Centre 1998 - 22 leaves
Looks at the case which involved four accountants, a barrister and twelve separate tax 'avoidance' schemes. Focuses on the nature of the activities which the prosecution alleged had been undertaken, the application of the criminal law to those activities and the nature and considerations of the criminal process in the context of the diminishing distinction between artificial avoidance and criminal tax evasion.
11.01.02 C9295