Benefits that are appealing to me are the ability to offset purchases such as subscribtions & conference visits etc against income from stock sales.
There are certain shares that I hold as a cyclical/contrarian investor...and some explorer/developer ones as a speculator that I think could be classed as trading stock.
Looking into this though brings about more questions than answers. I'm reading that every year you must perform a "stock take" and any increase in value is to be treated as income--that doesn't sound great.
All very interesting though. I will definitely look for an accountant to discuss things with.
