��Ƶ

Home / Simons-Taxes /Capital gains tax /Part C6 Cryptoassets /Division C6.1 Cryptoassets /Digital services tax (DST) on cryptoasset exchanges / C6.150 Digital services tax (DST) on cryptoasset exchanges

C6.150 Digital services tax (DST) on cryptoasset exchanges

Capital gains tax

C6.150 Digital services tax (DST) on cryptoasset exchanges

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 extent to which the digital services tax (DST) applies to cryptoassets. For details of the corporation tax issues, see C6.105.

For the definition of

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

TAKE A FREE TRIAL

D6.503 International movement of capital—reportable transactions and events

E5.406A Employees of European Union institutions—tax exemptions

E4.507S Operation of the charge on securities with artificially enhanced market value

I7.333A Companies and replacement APR property

C1.106 Allowable capital losses

B3.325 General exclusions—first-year qualifying expenditure

I7.323 APR and successions

B5.301 Intellectual property—overview

B5.123 BPS—negligible value claims

E8.810 Application for a National Insurance number

C2.501A Compensation and capital gains tax—overview

I5.251 Absolute entitlement by the life tenant

C2.201 Allowable expenditure for capital gains—overview

C1.511 Use of Mansworth v Jelley losses

D1.1061 Substantial shareholding exemption—interaction with other reliefs

C2.106 Deferred and contingent consideration on disposals

C2.1016 Option to subscribe for shares in a company (share warrants)

D6.233 Rights issue—sale of rights nil paid

C3.1706 PPR relief where there is job-related accommodation

D1.1422 Calculating NGIE and ANGIE