here is is this likely to be a scheme or an undertaking? So profit making scheme or undertaking? She is Not selling a capital asset. We dont worry about what decided in euson case. Do we think is there a plan directed at a particular outcome that is somewhat coherent? Inland rev think there is. Inland reve said, although the hamster video going viral appear to be a random event, the money sarahmake from video is on the facts set out not a windfall gain. Windfall gain is something unexpected comes across your way that you didnt have a lot to do with ie lottery win for egNot windfall gain, she done something to generate revenue. This is bec sarah by choosing to monetise the video and allowing ads to run on video with the dominant purpose of making profit she has undertaken the profit making scheme. The advertising income she will receive will be taxable under cb3. She has actually even though no people involved here, she has a plan and set up a google adsense account in order to generate the revenue. What happens over time and where we now with cb3, you dont have to do much for activity to be seen as scheme or undertaking. She didnt do much here, maybe 10 min online. In rev said it is enough to be scheme or undertaking. Does it matter it was a one off transaction? No it doesn't . this is one of the section where we focus on whether there was profit making scheme or undertaking . So can be very short lived, if it falls if it is scheme or undertaking. \