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Cryptoasset Taxation

Dion Seymour Zoe Wyatt

$160

Paperback

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English
Bloomsbury Professional
14 November 2024
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.
By:   ,
Imprint:   Bloomsbury Professional
Country of Publication:   United Kingdom
Dimensions:   Height: 297mm,  Width: 210mm, 
Weight:   600g
ISBN:   9781526527943
ISBN 10:   1526527944
Pages:   112
Publication Date:  
Audience:   Professional and scholarly ,  Undergraduate
Format:   Paperback
Publisher's Status:   Active
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