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Cryptocurrency and Other Digital Assets: Tax Law and Practice

Cryptocurrency and Other Digital Assets: Tax Law and Practice

  • 作者:
  • 出版商: Claritax Books
  • ISBN: 9781912386536
  • 出版时间 September 2022
  • 规格: Paperback
  • 适应领域: U.K. ? 免责申明:
    Countri(es) stated herein are used as reference only
New Edition is available now !
  • 描述 
  • 大纲 
  • 详细

    The crypto world is still a relative novelty, Bitcoin having been launched in 2009. It has introduced its own completely new vocabulary, from Airdrops and Blockchains to Stablecoins and Yield Farming.

    As the amounts of money at stake have soared, the world’s tax authorities have been playing catch-up. They are working out how to apply centuries-old concepts to the new realities that challenge even such fundamentals as the nature of “property” or “money”.

    In this book, the author explores how established principles of UK taxation – e.g. trading or investment, the nature of income, the location of assets, loss reliefs, other reliefs – are properly applied to the fast-moving crypto world.

    Andy Wood trained with Ernst & Young in London and then worked with Grant Thornton in Manchester. He qualified as a Chartered Tax Adviser in 2003 and, shortly afterwards became a member of STEP. Today he is an experienced tax adviser and barrister, and is founder and director of specialist tax advisory firm ETC Tax.

  • Part 1: Introduction and Key Principles
    1. Introduction
    2. Overview of the blockchain and digital assets
    3. Cryptoassets as property
    4. The principles of taxing digital assets
    5. Situs of cryptoassets
    6. Are the activities of a trading nature?
    7. Fungible tokens – Bitcoin, Ethereum, etc.
    Part 2: Taxation of DeFi Transactions
    8. Decentralised finance (DeFi)
    9. Making cryptoassets available to a DeFi platform
    10. Treatment of staking transactions
    11. Treatment of cryptoasset lending transactions
    12. Cryptoassets as securities lending transactions
    13. Quistclose trusts, other trusts and bailments
    14. Liquidity pools (LPs)
    15. Treatment of investment return
    16. Treatment of miscellaneous income (investment return and mining)
    17. Withdrawing from the loan/staking agreement
    18. Borrowing from DeFi platforms
    19. Government call for evidence – taxation of DeFi
    Part 3: Non-fungible Tokens
    20. Non-fungible tokens
    Part 4: Trading Activities
    21. Non-fungible tokens – trading activities
    22. Mining and crypto-based trading activities
    23. Capital allowances
    24. Non-mining trading activities
    Part 5: Taxpayers That Are Not Individuals
    25. Taxpayers that are not individuals
    Part 6: Particular Tax Reliefs
    26. Research and development tax credits
    27. Video games tax relief
    28. Venture capital reliefs – EIS and Seed EIS
    29. Business asset disposal relief
    30. Business property relief
    Part 7: IHT and Estate Planning
    31. Inheritance tax and estate planning
    Part 8: Payments in Crypto
    32. Payments in cryptoassets
    33. Paying employees in cryptoassets
    Part 9: Compliance
    34. Compliance
    35. Failures in compliance – enquiries and information powers
    36. Failures in compliance – HMRC penalties
    Part 10: Other Matters
    37. Miscellaneous points
    38. Final thoughts

    Appendix 1 – Detailed case study
    Appendix 2 – Glossary
    Appendix 3 – Call for evidence – draft response
    Appendix 4 – Statutory instruments
    Table of primary legislation
    Table of statutory instruments
    Index of cases
    General index

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