I trade as a Sole Proprietor - no different than if my business was a corner cafe. Full audited financials, balance sheet etc done by accountant. Write off allowable expenses - computers, internet connection, trading expenses, courses, books, home office etc as long as you have an invoice. Profits from business paid to me and taxed in normal way as an individual. Turn losses into dividends by buying cfd on last day to trade then sell either at small loss or breakeven once share recovers from dividend fall. Short same share if you think will fall more than dividend amount (SSF & cfd adjust by dividend amount).