00761nam a2200109Ia 4500080001900000100003100019245009600050260005300146300001400199520041900213583001900632  a11.01.02 C9295  aBridges, Martyn ...[et al]  aCriminalising artificial tax avoidance : Regina v Charlton, Cunningham, Kitchen and Wheeler  bInformal Economy Research CentreaLondonGBc1998  a22 leaves  aLooks 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.  c5/24/00kJOY_D