Fr. 135.00

Cryptoasset Taxation

English · Paperback / Softback

Will be released 27.03.2025

Description

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This publication provides clear and authoritative guidance on the tax issues surrounding crypto-assets in the United Kingdom. Crypto-assets are a type of digital asset. The most common examples are Bitcoin and Ethereum. HMRC do not consider crypto-assets to be money or that buying or selling crypto-assets is gambling. This means that, in HMRC's view, profits or gains from buying and selling crypto-assets are taxable.

The authors are Dion Seymour and Zoe Wyatt. Dion is the Crypto and Digital Assets Technical Director at Andersen. He was formerly the crypto-asset policy and product owner at HMRC. As well as advisory work in this area, he also speaks regularly on this subject. His co-author is Zoe Wyatt, Partner and Head of Crypto and Digital Assets, also at Andersen.

This is an evolving area in the UK and globally. It can be challenging for advisors dealing with business and individual clients to keep up with the pace of technical developments and the tax implications. The book will help readers understand HMRC's view by providing clear and practical guidance on the technology (including clear definitions of the technical terms), and the tax impact, including relevant case law. The commentary will be enhanced by the inclusion of worked examples and illustrative flowcharts and diagrams.

The book will also outline the compliance requirements including self assessment returns and penalties. The OECD regime will also be covered.

This book will be an authoritative and valuable tool for any advisors looking ion to this area for the first time.

List of contents










Introduction

Part A Crypto 101

1.Terminology
2. A (very) brief history of cryptoassets
3. Tax DL; TR
4. HMRC Guidance
5. Why cryptoassets are not money
6. What is Crypto?
7. Other consderations

PART B Tax Technical
1. Individuals

Part 1- Setting the Scene
Part 2 - Taxation
Part 3 - Case Studies

2. Businesses
Part 1 - Setting the Scene
Part 2 - Companies
Part 3 - Case Studies

3. Non-fungible tokens
Part 1 - Setting the Scene
Part 2 - Taxation
Part 3- Case Studies

4. Web3 and the Metaverse

Part 1 - Setting the Scene
Part 2 - Taxation
Part 3 - Case Studies

5. Decentralised Finance (DeFi)

Part 1 - Setting the Scene
Part 2 - Taxation
Part 3 - Case Studies

6. Decentralised Autonomous Organisations

Part 1 - Setting the Scene
Part 2 - Taxation
Part 3 - Case Studies
1. Compliance
Part 1 - Setting the Scene
Part 2 - Taxation Aspects
Part 3 - Case Studies
1.


About the author










Dion Seymour and Zoe Wyatt

Summary

A comprehensive guide to understanding cryptoassets and their taxation implications from the expert team at Andersen UK

Foreword

A must-read book on taxation from HMRC’s former policy and product owner for cryptoassets.

Product details

Authors Lee Ben, Dion Seymour, Zoe Wyatt, Wyatt Zoe
Publisher Bloomsbury Academic
 
Languages English
Product format Paperback / Softback
Release 27.03.2025, delayed
 
EAN 9781526527943
ISBN 978-1-5265-2794-3
No. of pages 112
Weight 600 g
Subjects Guides > Law, job, finance > Taxes
Social sciences, law, business > Business > General, dictionaries

LAW / Taxation, United Kingdom, Great Britain, Personal tax

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