In most cases it is the person realising the gain who we assess
(see
BIM60330).
The alternative avenue, of assessing the 'provider of the
opportunity' (ICTA88/S776 (8)), may apply where a charge on the
person realising the gain is not possible. For example, he or she
is non-resident with no UK assets).
In such cases the liability will fall on a third party and we
have to be able to justify invoking this provision. We therefore
need clear and convincing evidence that they are, as a matter of
fact, the providers of the opportunity for gain.
