Yunas is a full time Chief executive officer at Yoman Plc. Yunas's annual salary is£175,000. Yunas's hobby is collecting model cars. He regularly purchases new cars atauctions using any spare income from his employment income. Occasionally, he hasresold cars, he bought at auctions. He never buys model cars with a view to making a
profit when he sells a car although he has on occasion sold one of the cars for more than
he purchased it for.
The cars remain in the same condition as when purchased and are not modified in anyway. Yunas is concerned that HMRC may consider he is trading because sometimes hemakes a profit when he sells a car he no longer wishes to keep.

Required:

Assess whether or not Yunas is trading with reference to the badges of trade