qube 3570 Report post Posted May 18, 2020 just wondering if this 6 vehicles per year means from 01.01.xx to 01.01.xy or a rolling year at any given time? Who is treated as motor vehicle trader (1) A person is treated as carrying on the business of motor vehicle trading for the purposes of this Act if— (a) the person holds out that the person is carrying on the business of motor vehicle trading; or (b) in any specified period, the person sells more than 6 motor vehicles, unless that person proves that those motor vehicles were not sold for the primary purpose of gain; or Quote Share this post Link to post Share on other sites
gjm 3258 Report post Posted May 18, 2020 It'll probably be a rolling 12 months. Otherwise person X would say "I may have sold 24 vehicles this year, but I'm not selling any for the next 3 years." Quote Share this post Link to post Share on other sites
Arron 227 Report post Posted May 19, 2020 its a rolling 12 months. can't buy/sell more than 6 in any 12 month period Quote Share this post Link to post Share on other sites