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榌beneficial ownership] means ownership for your own benefit as opposed to ownership as trustee for another.바카라 사이트� (J Sainsbury plc v O바카라 사이트機onnor 64 TC 208)
The beneficial owner is sometimes referred to as having a 바카라 사이트榖eneficial interest바카라 사이트� in the property.