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CRYPTOCURRENCIES


Ask an expert: Will a virtual server give rise to a taxable presence in the UK? premium
Card image Christopher Eames
A server physically located in the UK cannot give a person a permanent establishment in the UK. Christopher Eames (Mishcon de Reya) considers a real life scenario which tests the limits of that principle.
29 May 2024
Evolving technologies: VAT, cryptoassets and the metaverse starpremium
Card image Ben Elliott
Ben Elliott (Pump Court Tax Chambers) considers recent rulings and principles for the VAT treatment of cryptoassets and transactions taking place in virtual worlds.
21 July 2022
Tax and cryptocurrencies: why we need more than a nudge premium
Card image Mark Pearce
Mark Pearce (Gateley Legal) examines the different approaches HMRC, STEP and the UK courts are taking in respect of the taxation of cryptocurrencies.
18 November 2021
Contentious tax quarterly premium
Card image Constantine Christofi
Card image Adam Craggs
Recent trends in the contentious tax world, by Adam Craggs and Constantine Christofi (RPC).
17 June 2021
Private client review for February 2021 premium
Card image Edward Reed
Card image Tristan Honeyborne
This month’s private client update, by Edward Reed and Tristan Honeyborne (Macfarlanes).
18 February 2021
What exactly is a ‘security’? premium
Card image Alistair Godwin
Alistair Godwin (Grant Thornton) focuses on the Taxes Acts in order to bring out some of the key features of a ‘security’ that are useful in practice.
19 June 2020
Taxation of cryptoassets for businesses premium
Card image Robert Langston
Robert Langston (Saffery Champness) considers new HMRC guidance that provides some clarification, although there are still areas that are left open. 
14 November 2019
Paying employees in bitcoin

A crypto tax headache? 

9 September 2019
HMRC guidance on cryptoassets for individuals starpremium
Card image Robert Langston
Robert Langston (Saffery Champness) outlines the key points, highlights the areas that are not covered, and considers some of the practical problems.
 
17 January 2019
Further reflections on the taxation of crypto-assets premium
Card image Laura Mullarkey
Card image Richard Sultman
Laura Mullarkey and Richard Sultman (Cleary Gottlieb) address key tax issues relevant to crypto-assets.
 
22 November 2018
EDITOR'S PICKstar
NEWSRSS Read all
Finance Bill 2025 published
13 November 2024
New HMRC patent box guidance
13 November 2024
CASESRSS Read all
Syngenta Holdings Ltd v HMRC
13 November 2024
IN BRIEFRSS Read all
MOST READ Read all
Syngenta Holdings Ltd v HMRC
13 November 2024
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