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 location (situs) of cryptoassets for penalty purposes. For a summary of the UK tax treatment of various cryptoasset transactions, see C6.105.
For the situs
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 16:45