TSEM9130 - Ownership and income tax: legal background: ownership - beneficial owner
The beneficial owner is the person for whose benefit the property is held. It is distinguished from the person in whose name the property is held (the legal owner).
바카라 사이트˜[beneficial ownership] means ownership for your own benefit as opposed to ownership as trustee for another.바카라 사이트™ (J Sainsbury plc v O바카라 사이트™Connor 64 TC 208)
The beneficial owner is sometimes referred to as having a 바카라 사이트˜beneficial interest바카라 사이트™ in the property.