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Coming Soon Cryptoasset Taxation

Cryptoasset Taxation

  • 作者:
  • 出版商: Bloomsbury Professional (formerly Tottel Publishing)
  • ISBN: 9781526527943
  • 出版时间 January 2025
  • 规格: Paperback , 112 pages
  • 适应领域: U.K. ? 免责申明:
    Countri(es) stated herein are used as reference only

List Price: ¥967.20

¥938.18 Save ¥29.02 (3%)

发货时间:大约 4 weeks ?Extra 2-10 working days for address outside Hong Kong
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Most pre-orders will be dispatched on, or before publication date and we will make every effort to make sure they arrive with you as close to publication date as we can.

  • 描述 
  • 大纲 
  • 详细

    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 author is Dion Seymour, a Crypto and Digital Assets Technical Assets Director at Anderson. 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.

    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.

  • Fundamentals:
    Cryptocurrency vs cryptoasset vs digital asset
    Regulation and taxation
    Blockchain in action
    Blockchain and DLT]
    Consensus
    Energy consumption
    Types of wallet
    Private key
    Hard forks and airdrops
    What's in a name
    Is it money
    Is it property
    HMRC guidance
    History
    RB 9/14
    Policy papers
    CRYTPO manual
    Reception
    Plans

    Trading:
    What is trading
    Exceptional
    Trading cases

    Investment:
    Capital gains
    Lots

    Income tax:
    Employment
    RCA

    Miscellaneous income:
    Mining
    Staking
    Airdrops

    Situs:
    What is the asset
    Where does it exist
    IHT

    Decentralised Finance (DeFi):
    HMRC guidance

    Non-Fungible Tokens (NFTs):
    Fungible vs non fungible
    Umbrella
    VAT

    Metaverse:
    Tax

    International activity:
    CARF
    MiCA Regulation

    Compliance:
    SA returns
    Test and learn
    Nudge letters
    Penalties
    Criminal vs Civil
    J5 and TFTC
    Other groups
    IOTA
    OECD

    Software:
    Blockchain forensics
    Tax calculation

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