But what if the people 'engaged' in the selling of the cars are only tenuously engaged in the activity and are simply trying to game the law and rack up paper losses?

All the car buying and selling is racked up by agents working on their behalf and they pay absolutely no heed to buying a selling cars?

http://www.mynewsdesk.com/uk/hm-revenue-customs-hmrc/pressre...

https://www.theguardian.com/media/2014/feb/21/chris-moyles-u...