Market leading insight for tax experts
View online issue

Further reflections on the taxation of crypto-assets

Speed read

As the world of cryptocurrencies and other digital assets becomes increasingly mainstream, and growing numbers of clients consider investing or trading in that sphere, advisers can no longer play the academic technophobe card, and need to start boning up. Easier said than done though: establishing what a particular crypto-asset actually is, and how it works, can be tricky – establishing how it should be taxed can (in some circumstances) be downright fiendish. Until we have more HMRC guidance and relevant case law to work with, advisers should take a principles based approach in light of the particular factual matrix.

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.