Are shares subject to capital gain tax or income tax?

eloy7

If I invest a substantial amount of money on shares and withdraw part of the growth (selling some shares) every year for my living expenses, should I pay the capital gain tax or income tax at the end of the year?

I am talking about the growth, not dividends.

Pennywise

Profit on selling shares is liable to capital gains tax.

Dividends are liable to income tax.