Edition 1st
Published February 2022
Length 230pp est.
Suitable for Accountants, Tax Advisers, Investors
Price 80
ISBN 9781912386536

Cryptocurrency and Other Digital Assets

£80.00


The topic of crypto assets is broader than it may at first appear, requiring the application of tax principles to a new and developing set of circumstances. 

The author, a tax barrister with experience in this field, tackles the issues under the following broad headings:

Introduction
  • Terminology and first principles
  • Basis of taxation

Individuals

  • Investment
  • Trading
  • Miscellaneous income
  • Inheritance tax
  • Residence and domicile

Corporate ownership

  • Investment
  • Trading
  • Miscellaneous income
  • Planning for non-domiciled individuals

Other holding structures

  • Trusts
  • Pension schemes (including QNUPS)
  • Other structures

Other considerations

  • Means of exchange
  • VAT
  • Administration and compliance
  • Specific scenarios
Andy Wood trained with Ernst & Young in London and then worked with Grant Thornton in Manchester. He qualified as a Chartered Tax Adviser in 2003 and, shortly afterwards became a member of STEP. Today he is an experienced tax adviser and barrister, and is founder and director of specialist tax advisory firm ETC Tax.