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Cryptoassets held by individuals: What amounts to a disposal for capital gains tax purposes

09/08/2022

On the other hand, HMRC recognises that no disposal would take place if an individual retains beneficial ownership of the cryptoassets throughout the transaction, for example, by moving tokens between public addresses that the individual beneficially controls...

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Authors

Portrait ofStephen Hignett
Stephen Hignett
Partner
London
Portrait ofAndre Anthony
Andre Anthony
Senior Associate
Dubai