Bridges, Martyn ...[et al] <br/><br/>
Criminalising artificial tax avoidance : Regina v Charlton, Cunningham, Kitchen and Wheeler 

 - LondonGB  Informal Economy Research Centre  1998 
 - 22 leaves 
<br/><br/> 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. 
<br/><br/><label>Universal Decimal Class. No.: </label>11.01.02 C9295