Sep 20, 2022 The Merge - crypto meets ESG By Christopher Charlton Madeleine Brown Sheila Dines The much-hyped “Merge”, whereby the Ethereum blockchain merges with a system called Beacon Chain, has finally happened. The change moves...
Jul 18, 2022 I trust you’ll look after my bitcoin By James Popperwell Ed Llewelyn-Evans Luke Chinniah The case of D’Aloia v Binance Holdings & Others [2022] EWHC 1723 (Ch) raises two important developments in the rapidly developing field...
Oct 04, 2021 Where is my Bitcoin located? And why does it matter? By Macfarlanes The location (or situs) of a crypto asset can be important for a number of reasons. If you are making a will, it can impact on the terms...
Apr 09, 2021 Digital Assets timebomb? By Macfarlanes Whether you believe in the inherent value of cryptocurrency or not, there is no denying that it is becoming increasingly prevalent and...
Jan 25, 2021 Locating Bitcoin: the tax planner’s crypto-nite? By Richard Giangrande While much of the focus around Bitcoin’s recent surge in value has been on lost keys and volatility, the emergence of cryptocurrencies...
Nov 04, 2019 Cryptoassets cannot constitute money or currency, HMRC confirms By Gregory Price The market for cryptoassets, and transactions denominated in cryptocurrency, has developed fast (and is constantly evolving). Tax...
Dec 19, 2018 Is Bitcoin a currency? By Gregory Price It depends why you are asking. For VAT purposes, transactions in cryptocurrencies are treated as VAT exempt, essentially on the grounds...
Jun 11, 2018 Regulators become more active on crypto By Macfarlanes In January I wrote about the different approaches that national regulators are taking to regulating cryptocurrencies and initial coin...