Words and Phrases - "equitable ownership"

a
88
b
44
c
81
d
55
e
38
f
31
g
20
h
15
i
75
j
2
k
2
l
32
m
57
n
25
o
38
p
81
q
3
r
77
s
91
t
47
u
16
v
10
w
23
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