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Home Forums Patrick Cannon Does s75A catch sub-sales? Reply To: Does s75A catch sub-sales?

#311
Patrick Cannon
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I think that when the guidance was drafted they probably thought that it was sufficient for the guidance to indicate that sub-sales were caught to determine the legal issue. But as the courts have held, official guidance is just evidence of one party’s view of the law albeit to be given due weight given its provenance, but it is by no means conclusive. I actually had in mind the fifth example in the guidance at para 14 where it is admitted that the sale to C is not ‘involved in connection with’ the disposal by V to P.