HK Profits Tax - Consititute to a "Trade"

Six badgets of trade:
- Subject matter of realization;
- Length of ownership;
- Frequency of simiar transactions;
- Supplementary work done on the asset disposed;
- Circumstance leading to the sale;
- Profit-seeking motive;
None of the above factors is by itself conclusive, all the relevant factors have to be considered.

Methoid of acquisition of the asset is important to IRD to determine the existence of a trade;

If the asset is not acquired through purchase, but an involuntary acquisition such as inheritance from family member, it's like that the profit made from such transction is exempt from profit tax.