Criminalising artificial tax avoidance : Regina v Charlton, Cunningham, Kitchen and Wheeler (Record no. 46141)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 00844nam a2200145Ia 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20260716043401.0 |
| 080 ## - UNIVERSAL DECIMAL CLASSIFICATION NUMBER | |
| Universal Decimal Classification number | 11.01.02 C9295 |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Bridges, Martyn ...[et al] |
| 245 ## - TITLE STATEMENT | |
| Title | Criminalising artificial tax avoidance : Regina v Charlton, Cunningham, Kitchen and Wheeler |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Name of publisher, distributor, etc. | Informal Economy Research Centre |
| Place of publication, distribution, etc. | LondonGB |
| Date of publication, distribution, etc. | 1998 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 22 leaves |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | 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. |
| 583 ## - ACTION NOTE | |
| Time/date of action | 5/24/00 |
| Action agent | JOY_D |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Monograph |
| Call number suffix | C9295 |
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