Words and Phrases - "beneficial entitlement"

a
85
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
73
j
2
k
2
l
32
m
55
n
25
o
38
p
79
q
3
r
76
s
89
t
46
u
15
v
9
w
22
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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
beneficial ownership equitable ownership beneficial entitlement