Crypto taxation: a primer and STEP London Central AGM. 21 June 2023
Artillery House, Level 3
11-19 Artillery Row
HMRC approach the taxation of cryptoassets by examining the transactions that are involved in the use of the crypto tokens and then applying existing legislation to those transactions to determine how they should be taxed. Those transactions range from a simple purchase and sale of tokens, to loan, exchange and derivative arrangements. This talk will describe how to approach their taxation in a practical way.
Leigh Sagar is a barrister of England and Wales whose practice includes trusts and estates and commercial advice and litigation; estate planning and administration of digital assets, and related litigation; and the taxation of cryptoassets, and related litigation.
He is a member of STEP and the Association of Contentious Trust and Probate Specialists (ACTAPS).
He is the editor of the digital assets chapter of the forthcoming edition of Williams Mortimer & Sunnucks. He has written a book on The Digital Estate and the second edition, which he wrote with Jack Burroughs, was recently published by Sweet & Maxwell.
The STEP London Central AGM will precede the talk. AGM documents attached below: