[QUOTE] 1 and 3 - as he doesn't have a forecourt.[/QUOTE] You don't need a forecourt to be classed as a trader per se. IIRC, DVLA and the IR don't work on that basis - if you come to their attention, I believe they work on a 'X amount of vehicles sold in a set period equates to trading'. Whatever, the OPs comment regarding the transaction which led to them being able to offer up such a fine piece of motoring history to the masses is rather telling in respect of this, no?