Tax issues arising from the Cinderella story

You know you've been talking about work too much..

A tax adviser had just read the story of Cinderella to their four-year-old daughter for the first time.

The little girl was fascinated by the story, especially the part where the pumpkin turns into a golden coach. Suddenly she piped up and asked her parent, "When the pumpkin turned into a golden coach, would that be classed as income or a capital gain?"