BC & others v QK [2023] NZDT 137 (5 June 2023) [pdf, 194 KB]
...7. QK states he does make trailers to sell but he does not make or sell caravans. He states he purchased this caravan to provide for holidays for his daughter and this is what he did. He states he has never sold any other caravans, and this was a private sale. 8. There is no evidence of a pattern of related transactions selling caravans. I do not accept that the sale of caravans and trailers are one and the same and for these reasons I find QK is not in trade for the sale of caravans a...