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Tax Aware

Issue 15: January 2022

Tax Aware

Taxing crypto: When is a currency not a currency?

For UK tax purposes, HMRC view cryptoassets as neither currency nor money. Sale of cryptoassets may thus trigger capital gains tax. HMRC have started to pursue those they think are non-compliant.


EIS Relief: Pipped to the Post

EIS relief is available to certain taxpayers buying share in certain "trading companies". The Tax Tribunal have held that companies that outsource their trading activities may still be viewed as "trading".

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