Lawyers for deposed prime minister Thaksin Shinawatra will this week submit fresh evidence to rebut allegations of tax evasion.

The charges relate to the transfer of Shin Corp shares to two of Thaksin's children from British Virgin Island company Ample Rich Investments.

"The evidence comprises documents verifying share-sale records recently uncovered abroad which were not available to the investigative panel on the Ample Rich deal," Thaksin's chief lawyer Noppadon Pattama said.

The Viroj-Laohaphan panel appointed by the Assets Exami-nation Committee (AEC) ordered children Panthongtae and Pin-thongta to pay Bt5.8 billion in capital-gains taxes.

The panel found no evidence the investment company sold Shin shares to the two at par before they offloaded their equity stakes

to Singapore-based Temasek Holdings.

Noppadon said the transaction occurred and was monitored by the Revenue Department.

Before the transaction, the department told the tax team

representing the Shinawatra

family there was no tax liability, he said.

"If revenue officials and the AEC now revise their opinions, Panthongtae and Pinthongta will have no choice but to appeal to the tax court and may fight for a ruling by the Supreme Court," he said.

The family would defend its reputation and fight for the uniform enforcement of tax laws.

Noppadon said the family would appoint a team of specialist lawyers to handle tax charges. He would oversee all litigation for Thaksin.

A source close to the Viroj panel said the Ample-Rich investigation would be broadened to audit tax records of the offshore company.

Tax liabilities in connection with the company's dividend earnings from Shin Corp were crucial, he noted.

The source reminded the former PM's children they could face criminal proceedings if they failed to pay taxes owed within a one-year deadline - in March.

Another source said some members of the panel believed Panthongtae and Pinthongta should be fined for failing to pay the tax in February.

"With fines, the pair would have to pay as much as Bt10 billion in tax," the source said.

AEC spokesman Sak Korsaengruang said the panel would convene to discuss the amount of back taxes the brother and sister have to pay.

In a related development, Udom Fuangfoong said former deputy finance minister Varathep Ratanakorn would appear before the AEC panel on Thursday to testify about the government's two- and three-digit lotteries and Khunying Pojaman Shinawatra's purchase of land on Ratchadaphisek Road.

"He is the last witness in the land-purchase case. After we receive his testimony we will be able to conclude the case," Udom said.

If the panel finds evidence of corruption it will ask the Finance Ministry, Bank of Thailand and the Financial Institutions Development Fund (FIDF) to take action. The FIDF is supervised by the ministry.

The land in question was purchased by the FIDF and later auctioned during the Chavalit Yongchaiyudh and Chuan Leekpai administrations. It was eventually sold to Pojaman when her husband was premier.