Cryptoasset Taxation

Ben Lee is a Partner within Andersen’s crypto team and is a highly experienced and accomplished Chartered Accountant and Chartered Tax Advisor.Dion Seymour is Crypto and Digital Assets Technical Director at Andersen UK. He was formerly the crypto-asset policy and product owner at HMRC. As well as advisory work in this area, he also speaks regularly on this subject. Zoe Wyatt is a Partner and Head of Web3 & Disruptive Technology at Andersen UK.

• IntroductionPart A Crypto 1011.Terminology 2. A (very) brief history of cryptoassets3. Tax DL; TR 4. HMRC Guidance 5. Why cryptoassets are not money6. What is Crypto? 7. Other consderationsPART B Tax Technical1. Individuals Part 1- Setting the ScenePart 2 – TaxationPart 3 – Case Studies2. BusinessesPart 1 – Setting the ScenePart 2 – CompaniesPart 3 – Case Studies3. Non-fungible tokensPart 1 – Setting the ScenePart 2 – TaxationPart 3- Case Studies4. Web3 and the MetaversePart 1 – Setting the ScenePart 2 – TaxationPart 3 – Case Studies5. Decentralised Finance (DeFi)Part 1 – Setting the ScenePart 2 – TaxationPart 3 – Case Studies6. Decentralised Autonomous OrganisationsPart 1 – Setting the ScenePart 2 – TaxationPart 3 – Case Studies1. CompliancePart 1 – Setting the ScenePart 2 – Taxation AspectsPart 3 – Case Studies

One of the things I admire most about this book is its accessibility. Whether you're a tax specialist trying to keep pace with developments or someone working in Web3 with little experience of the tax system, there’s something here for you. That’s no small achievement, and it reflects the care, precision and empathy the authors bring to their work.