Hargreaves Property Holdings Ltd v Revenue And Customs, [2024] EWCA Civ 365 -- summary under Ownership

Summary Under
Tax Topics - General Concepts - Ownership
beneficial ownership/ entitlement means having the benefits of ownership

Whether the UK taxpayer (“Hargreaves”) was liable for failure to withhold UK tax on interest paid by it to a non-arm’s length UK company...

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Words and Phrases
beneficial ownership equitable ownership beneficial entitlement