Acquiring cryptocurrency and assets raises a host of complex tax issues, but starting with accurate, up-to-date records and times of purchases can help ease tax reporting. Michelle Robinson, associate director at Deloitte, unpicks the essential CGT compliance issues for crypto miners and investors

Cryptocurrency, and its taxation, is a hot topic. This article sets out an overview of the tax position for individuals, with reference to HMRC’s guidance on cryptoassets for individuals, published on 19 December 2018.

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