| 000 | 00815nam a2200133Ia 4500 | ||
|---|---|---|---|
| 080 | _a11.01.02 C9295 | ||
| 100 | _aBridges, Martyn ...[et al] | ||
| 245 | _aCriminalising artificial tax avoidance : Regina v Charlton, Cunningham, Kitchen and Wheeler | ||
| 260 |
_bInformal Economy Research Centre _aLondonGB _c1998 |
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| 300 | _a22 leaves | ||
| 520 | _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. | ||
| 583 |
_c5/24/00 _kJOY_D |
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| 942 |
_cM _mC9295 |
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| 999 |
_c22806 _d22806 |
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