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Cryptoasset Taxation [Pehme köide]

  • Formaat: Paperback / softback, 370 pages, kõrgus x laius x paksus: 292x208x22 mm, kaal: 940 g
  • Ilmumisaeg: 24-Nov-2025
  • Kirjastus: Bloomsbury Professional
  • ISBN-10: 1526527944
  • ISBN-13: 9781526527943
Teised raamatud teemal:
  • Pehme köide
  • Hind: 117,30 €*
  • * hind on lõplik, st. muud allahindlused enam ei rakendu
  • Tavahind: 138,00 €
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  • Tellimisaeg 2-4 nädalat
  • Lisa soovinimekirja
  • Formaat: Paperback / softback, 370 pages, kõrgus x laius x paksus: 292x208x22 mm, kaal: 940 g
  • Ilmumisaeg: 24-Nov-2025
  • Kirjastus: Bloomsbury Professional
  • ISBN-10: 1526527944
  • ISBN-13: 9781526527943
Teised raamatud teemal:

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.

Arvustused

One of the things I admire most about this book is its accessibility. Whether you're a tax specialist trying to keep pace with developments or someone working in Web3 with little experience of the tax system, theres something here for you. Thats no small achievement, and it reflects the care, precision and empathy the authors bring to their work. * Professor Sarah Green, D2LT, formerly Law Commission of England and Wales * This book is the product of years of careful research and hands-on experience by three of the most respected practitioners in the industry. Ben Lee, Dion Seymour, and Zoe Wyatt bring not only technical mastery, but also the rare ability to make complex ideas accessible. Their contribution to the academic and professional discourse on cryptoassets cannot be overstated. * Sara Hall, Walkers * The authors are the leaders in this field, and they tackle one of the most difficult, but important, topics in crypto with clarity and practicality. This is a must have for crypto professionals. * Charles, Kerrigan, CMS * This book is an invaluable resource for anyone seeking to understand the tax, legal, and accounting complexities of cryptoassets. The authors succeed in distilling highly technical subject matter into practical guidance. I would not hesitate to recommend it to both seasoned practitioners and those newly entering the sector. * Matthew Kimber, In-house Counsel (previously Law Commission) * In a sector often characterised by jargon and uncertainty, this book stands out as a clear, authoritative guide. Whether you are an investor, an entrepreneur, or a professional adviser, you will find the content both insightful and actionable. It is destined to become a reference point in the field. * Cessiah Lopez, Solana Superteam UK *

Muu info

A comprehensive practitioner's guide to understanding cryptoassets and their taxation implications, written by the expert team at Andersen UK.

Fundamentals
Cryptocurrency vs cryptoasset vs digital asset
Regulation and taxation
Blockchain in action
Blockchain and DLT]
Consensus
Energy consumption
Types of wallet
Private key
Hard forks and airdrops
What's in a name
Is it money
Is it property
HMRC guidance
History
RB 9/14
Policy papers
CRYTPO manual
Reception
Plans

Trading
What is trading
Exceptional
Trading cases

Investment
Capital gains
Lots

Income tax
Employment
RCA

Miscellaneous income
Mining
Staking
Airdrops

Situs
What is the asset
Where does it exist
IHT

Decentralised Finance (DeFi)
HMRC guidance

Non-Fungible Tokens (NFTs)
Fungible vs non fungible
Umbrella
VAT

Metaverse
Tax

International activity
CARF
MiCA Regulation

Compliance
SA returns
Test and learn
Nudge letters
Penalties
Criminal vs Civil
J5 and TFTC
Other groups
IOTA
OECD

Software
Blockchain forensics
Tax calculation

Ben Lee is a Partner within Andersens crypto team and is a highly experienced and accomplished Chartered Accountant and Chartered Tax Advisor.

Dion Seymour is Crypto and Digital Assets Technical Director at Andersen UK. 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.

Zoe Wyatt is a Partner and Head of Web3 & Disruptive Technology at Andersen UK.