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BITCOIN


Evolving technologies: VAT, cryptoassets and the metaverse starpremium
Card image Ben Elliott
Ben Elliott (Pump Court Tax Chambers) considers recent rulings and principles for the VAT treatment of cryptoassets and transactions taking place in virtual worlds.
21 July 2022
Private client review for February 2021 premium
Card image Edward Reed
Card image Tristan Honeyborne
This month’s private client update, by Edward Reed and Tristan Honeyborne (Macfarlanes).
18 February 2021
Location of exchange tokens held by individuals

In seeking a test that is predictable and easy to apply, HMRC will consider that the location of exchange tokens follows the jurisdiction of tax residence of the individual holder.

20 January 2020
Paying employees in bitcoin

A crypto tax headache? 

9 September 2019
Taxing token generation events premium
Card image Kunal Nathwani, James Burnie, Andrew Henderson, Ben Jones
Taxing token generation events (ICOs) is notoriously uncertain. Ben Jones, Kunal Nathwani, Andrew Henderson and James Burnie (Eversheds Sutherland) review some of the key issues.
 
18 October 2018
Initial coin offerings and VAT premium
Card image Etienne Wong
Etienne Wong (Old Square Tax Chambers) answers a query on the VAT issues concerning investing bitcoins in an initial coin offering.
 
15 March 2018
VAT and intangibles: VAT in a blockchain world
Card image Anne Fairpo

Anne Fairpo (Temple Tax Chambers) examines VAT in a blockchain world.

14 February 2018
The taxation of profits on cryptocurrencies
Card image Robert Langston
Robert Langston (Saffery Champness) answers a query on the taxation of investment profits in cryptocurrencies.
 
18 October 2017
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