I agree, B in G. A florist selling their old van is a trade sale (assuming that the van has been used for delivering flowers etc), whereas selling their private car woudn't be, even if the proceeds were credited to the business as an increase in capital.
Where there is scope for a judge's interpretation of the law is in the implied term (in a trade sale) 'satisfactory condition'. The older the goods being sold, the further away from perfect condition that will mean; and the judge's job, as always in common law, is to uphold that which is 'reasonable'.
Having seen as a magistrate (although this was bafore the CRA, so under SOGA) similar cases, I can confirm that the clerk's advice to the bench is that unless it is part of your main business and how you derive your profits, such a sale is not part of your business such as you'd be expected to comply with the same standards as a trader.
Basically, for something to be a part of your business, you need to be buying with the intention of selling on for a profit. So, for a florist, that would be flowers, etc.
A van that you bought 5 years ago, have done 50k miles in, and are now selling on for a third of what you paid for it, is not part of your business.
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