In our inaugural Taxcast, we discuss the implications of the Vodafone vs India landmark tax case, compare Bill Gates and Mitt Romney’s attitudes to taxation and visit the Occupy camp outside St Paul’s Cathedral in London.
Want to download to listen to any time offline? Download here.
The person who actually benefits from the income or capital associated with owning something, and/or on whose behalf a transaction is being conducted. They are often different from legal or nominee owners, who may just be proxies who get no beneﬁt from the asset, whose identity is used to hide the real beneﬁcial owner.