TSEM9120 - Ownership and income tax: legal background: ownership - legal owner
The legal owner is the person/s in whose name/s the property is held or registered. 바카라 사이트楲egal owner바카라 사이트� includes a trustee.
Land and buildings - the legal owner is the person/s in whose name/s the property is held or registered in the Land Registry (in England and Wales).
Bank and building society accounts - the legal owner is the person/s whose name/s appear on the account.
Shares - the legal owner is the person/s whose name/s are shown as a member in the company바카라 사이트檚 register of members.