As a trader , buying and selling cars and importing cars for a profit you have a duty and care and a responsibility
of road worthiness.
from HMRC web sit
http://www.hmrc.gov.uk/guidance/selling/badges.htmThe badges or indicators of trading
Indicators of Trading
Points to Consider
1. Profit-seeking motive
An intention to make a profit supports trading
2. The number of transactions involved
Systematic and repeated transactions support trade
3. The nature of the goods sold
Are the goods only capable of being turned to advantage by being sold? Or do they yield income, or give enjoyment through pride of ownership?
4. Existence of similar trading transactions
Was this a one-off transaction or part of a pattern that suggests trading?
5. Changes to the goods
Were the goods repaired, modified or improved to sell them more easily?
6. The way the sale was carried out
Were the goods sold in a way that indicates trading, or to raise cash in an emergency?
7. The source of finance
Was money borrowed to buy the goods? Were any profits to be used to repay the loan?
8. Interval of time between purchase and sale
Goods being traded are usually bought then sold quickly
9. Method of acquisition of the goods
Goods acquired by an inheritance, or as a gift, are less likely to be the subject of trade
An other quick sale
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