HMRC’s guidance on taxing cryptoassets
Michelle Robinson of Deloitte examines HMRC’s guidance for businesses that undertake transactions involving exchange tokens, including the scope of HMRC’s guidance, its approach to taxation of cryptoassets, company taxation, venture capital schemes and VAT, among other things.
In December 2018, HMRC published guidance on how individuals are taxed on exchange tokens, which includes cryptocurrencies. I covered that guidance in the January 2019 issue of TAXline.
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