00844nam a2200145Ia 4500 20260716043401.0 11.01.02 C9295 Bridges, Martyn ...[et al] Criminalising artificial tax avoidance : Regina v Charlton, Cunningham, Kitchen and Wheeler Informal Economy Research Centre LondonGB 1998 22 leaves 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 M C9295 46141 46141