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MARK MCLAUGHLIN looks at trading activities and their implications
KEY POINTS
- Badges of trade are only a guide.
- Transactions in shares and securities.
- Property can be investment or trading stock.
- Difference between a trade and a venture.
- Cases stand on the facts.
The 2012 London Olympics will provide an excellent opportunity for enterprising individuals to apply their entrepreneurial skills to making some money (see Olympic windfall). The Olympics will no doubt be the catalyst for many individuals with aspirations of appearing on The Apprentice to engage in activities which they hope would win Lord Sugar’s approval.
Olympic windfall
Arthur lives near one of the 2012 Olympic Games venues. He owns a small plot of land next to his house. Arthur has the idea of offering a car valeting service for the duration of...
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