Further to my articles on cryptoassets and Bitcoin HMRC have published an updated Cryptoassets Manual CRYPTO40000 which sets out its interpretation of trading in cryptocurrencies.
It covers:
- economic activity
- supplies of tokens
- exchanges
- exemption
- value
- case law
- betting and gaming
- other taxes; CGT, CT, CTCG, Income Tax, NIC and Stamp Taxes
Source: marcusward.co
