½Û×ÓÊÓÆµ

Home / Simons-Taxes /Capital gains tax /Part C6 Cryptoassets /Division C6.1 Cryptoassets /Trading, lending and valuing cryptoassets / C6.107 Cryptoassets—valuation and translation
Commentary

C6.107 Cryptoassets—valuation and translation

Capital gains tax

Cryptoassets (which might also be referred to as 'tokens' or 'cryptocurrency') are cryptographically secured digital representations of value or contractual rights1.

This article discusses the valuation of cryptoassets transactions in sterling for tax compliance purposes. For the definition of cryptoassets and cryptoasset

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

Web page updated on 17 Mar 2025 16:26