SDLTM09140 - Identifying V: Section 75A (1)(a)

(This page was introduced on 15 January 2020)

V can be identified as the person who disposes of the chargeable interest which is acquired by P or from which the chargeable interest acquired by P is derived. This will normally be the person who holds the interest immediately prior to the scheme transactions taking place but will be dependent on the facts of each case.