I took your quote apart; answers below each question.

Came across this one with Serial number: V144369.

1.Year of this revolver?

Produced in late fall 1942. The post war Birmingham proofs on the barrel mean it was surplused in Britain before 1955.

2.If most if not all the British land lease ones are .38-200, has this one been refinished to .38 Special?

You‘ll have to check the chamber by inserting a live .38 Special round. They didn‘t usually mark them after converting as that happened after service. The .38 S&W CTG is the .38/200, in case you‘re unclear on that; S&W did not mark these .38/200.

3. Following on the logic above, does this look like it has been reblued or modified in other ways?

Yes. The 5“ barrel has been cut, the front sight reattached, and the gun reblued. In the V-prefix series, there were no 4“ barreled guns made in .38 S&W. And the finish is much too polished and not the sandblast Victory finish.