On 1 May, Alain was made redundant from his job as a marketing executive. Alain decided to purchase a house for $170,000. Alain lived in the house as his main residence whilst living there he refurbished it at a cost of $27,700. The renovations were completed on 10 August. After completing the refurbishment, he was offered a new job and he immediately put the house up for sale; it was sold for $265,000 on 31 August. Alain had no other income or capital gains apart from an online business he created during COVID selling vitamins online. Will the above scenario be considered to be trading income or capital gains?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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On 1 May, Alain was made redundant from his job as a marketing executive. Alain decided to purchase a house for $170,000. Alain lived in the house as his main residence whilst living there he refurbished it at a cost of $27,700. The renovations were completed on 10 August.

After completing the refurbishment, he was offered a new job and he immediately put the house up for sale; it was sold for $265,000 on 31 August. Alain had no other income or capital gains apart from an online business he created during COVID selling vitamins online.

Will the above scenario be considered to be trading income or capital gains?

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