What constitutes a trade?

A

AwtkGO

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For personal tax, what are the criteria to distinguish between trading (income tax) vs. investment (capital gain tax) for taxing purpose?

I found this guide on corporation tax (https :// www . revenue. ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-02/02-02-06.pdf) , but it is for corporation and it talks very generally about Badges of Trade.
What about personal? If a person buy a share, what is the minimum number of days he/she needs to wait before selling to consider it as an investment and do CGT on it?
Does anyone has experience on this?

Thanks.
 
Generally speaking you would need a serious amount of transactions for an individual to be regarded as a trade of dealing in shares. I recall seeing some U.K. case where some chap had 300 trades and was still regarded as a capital gain.
 
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