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Cryptoasset Taxation

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

The authors are Ben Lee, Dion Seymour and Zoe Wyatt. Dion is the Crypto and Digital Asse...