Hello, I am Keith, one of the experts on Just Answer, and pleased to be able to help you with your question.
Here is the general position from Moneyterms.co.uk:
'Capital gains tax
Contracts for difference are subject to capital gains tax in the UK. Losses on CFDs may be used to offset gains made elsewhere.
The profits (and losses) from CFDs, in the hands of individuals, are usually treated as capital gains and losses, however, it is possible for that sufficiently regular trading, especially if it is one's main source of income, may be considered carrying on a trade, and therefore the profits will be subject to income tax'
a & b) The first 5K of dividends in any one tax year are tax free. Above that level tax is applied depending on your tax band viz:
Basic rate taxpayer - 7.5%
Higher rate taxpayer- 32.5%
Additional rate taxpayer - 38.1%
c) Commissions paid and funding interest would be allowable against any gain made.
I do hope that you have found my reply of assistance.