INTM333090 - Double Taxation applications and claims: Vouchers: When you should enquire about names on vouchers

In the following circumstances, you should establish the facts by opening an enquiry (see INTM331200) and asking the claimant (or agent, as appropriate) to say why the claim includes income from investments not registered in the claimant바카라 사이트™s own name:

for claims by individuals, where the voucher carries:

  • the name of the claimant with a payee which is not a bank - you need to know why the claimant has mandated the income to another person beneficially entitled to the income
  • the claimant바카라 사이트™s name and other names - the claimant may only be entitled to a share of the income
  • the claimant바카라 사이트™s name and a designation, for example: 바카라 사이트˜A바카라 사이트™ account 바카라 사이트“ the claimant may be a trustee and not the beneficial owner
  • the claimant바카라 사이트™s name does not appear at all
  • if it is clear that there is a trust involved INTM339500.

for claims by companies

  • For claims by companies you may need to make enquiries where the voucher is in another company바카라 사이트™s name which doesn바카라 사이트™t appear to be a nominee. Vouchers in nominees바카라 사이트™ names usually have a designation, for example: AB a/c.