If you're trading under your personal name and not a separate legal entity (company, trust, etc.), then they're effectively the same thing, though it's still classed as CGT. The only real difference with CGT vs income is CGT can be offset against losses, and there's certain ways to reduce the amount of CGT through CGT discounts (for instance if you hold the asset for over a year), or if you're a soph and you're buying shares in ESIC accredited companies, etc.
Board Refresh, page-356
Currently unlisted. Proposed listing date: 4 SEPTEMBER 2024 #