Words and Phrases - "equitable ownership"

a
94
b
44
c
88
d
59
e
44
f
33
g
20
h
15
i
77
j
2
k
3
l
32
m
63
n
29
o
43
p
84
q
3
r
81
s
98
t
48
u
18
v
11
w
25
y
2

Hargreaves Property Holdings Ltd v Revenue And Customs, [2024] EWCA Civ 365

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