TY  - BOOK
AU  - Bridges, Martyn ...[et al]
TI  - Criminalising artificial tax avoidance : Regina v Charlton, Cunningham, Kitchen and Wheeler
PY  - 1998///
CY  - LondonGB
PB  - Informal Economy Research Centre
N2  - 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
ER  -