00790nam a2200121Ia 450000500170000008000190001710000310003624500960006726000530016330000140021652004190023058300190064920260716043401.0  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