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Criminalising artificial tax avoidance : Regina v Charlton, Cunningham, Kitchen and Wheeler

By:

Bridges, Martyn ...[et al]

Material type: Text

TextPublication details: Informal Economy Research Centre LondonGB 1998Description: 22 leavesAction note:

5/24/00 JOY_D

Summary: 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.

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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.

5/24/00 JOY_D

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