4/18/2024 3:44:06 PM Hargreaves Property Holdings v HMRC: Ramsay reigns supreme By Kasim Mehmood In Hargreaves Property Holdings Limited v HMRC, the Court of Appeal dismissed the taxpayer’s appeal against the Upper Tribunal’s decision...
6/8/2023 3:00:01 PM Hargreaves Property Holdings v HMRC: Beneficial entitlement and “yearly” interest By Kasim Mehmood The Upper Tribunal’s decision is a helpful ‘back-to-basics’ on the nature and purpose of the provisions on withholding tax on interest...