Selling unwanted goods could be rather taxing.

<p>PEOPLE who sell on eBay or at car boot sales could end up with a tax headache.</p><p>Philip Pawson, president of the West Yorkshire Society of Chartered Accountants, says that selling could make you liable for tax.</p><p>He said: aIf you are only selling your unwanted possessions you will probably escape being taxed. However, if you are trading or making a capital gain you might have to pay some tax on your income or gains.a</p><p>Mr Pawson said that you are trading if you sell goods you have bought for resale, make items yourself and sell them, sell or buy items on behalf of others for financial gain or provide a service and receive payment. But you are not trading if you sell unwanted personal items through internet auctions or classified adverts or attend a car boot sale to sell unwanted goods.</p><p>Mr Pawson said: aYou should also remember that even though you may not be classed as a trader and so not liable for income tax on your profits, you may still be liable for capital gains tax.a</p>