How to properly organize the separation of individuals and legal entities?

Question

SQL

Hello, in my coursework I need to develop a database for an auction company.
Auction participants can be both individuals and legal entities. I created the appropriate tables, but now I don't know how to organize the storage of information about the owner and about the buyer. I thought to introduce a table of participants, where their general index, a logical variable (FL / LE) and foreign keys with links to FL and LE would be entered. But it somehow looks like a mess)
I think this is a typical situation and there is a normal standard solution. Tell me please.

Answer 1

Little data, but I would do this:
and a couple of tables for details (if necessary)
- a table for individuals
- a table for legal entities / individual entrepreneurs
You will have a client ID and use it in transaction tables, goods
...
- nobody canceled TIN input errors
- TIN you will not always know ( 100% )

Answer 2

Are there common details for legal entities and individuals that uniquely define them? For example - TIN. Accordingly, we make the TIN the primary key in the tables of individuals and legal entities, when selecting joins with both tables.