insights.ropesgray.com/post/102hba8/uk-interest-withholding-tax-and-the-hargreaves-property-case
blog.macfarlanes.com/post/102hbw4/yearly-interest-and-witholding-tax-duty-hargreaves-property-holdings-v-hmrc
Hargreaves Property Holdings v HMRC: Beneficial entitlement and “yearly” interest, Kasim Mehmood (europeantax.blog)
<i>Hargreaves Property</i> : What Does the Latest Decision Mean for UK Withholding Tax? – Brass Tax (cadwalader.com)
See also:
insights.ropesgray.com/post/102hwin/what-does-wht-mean#page=1