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Research Library · Reading path
If someone close to you has died and held Bitcoin, these entries cover who owns it, how inheritance tax applies and what the law now says. Every entry links to its original source. A probate solicitor can advise on the estate itself.
Inheritance law settles who owns Bitcoin. It does not make it reachable. What to establish, how to raise it, and the three conditions that close the gap.
Act confirming that digital or electronic things, such as cryptoassets, can be the object of personal property rights even though they are neither things in possession nor things in action, in England and Wales and Northern Ireland.
Law Commission final report (Law Com No 412) recommending that English law recognise a third category of personal property capable of covering crypto-tokens such as Bitcoin.
Explains that cryptoassets form part of a deceased person's estate for Inheritance Tax, how to identify and value them, and how to report inaccessible holdings.
Sets out HMRC's view that standalone exchange tokens are located where their beneficial owner is resident, for Capital Gains Tax and Inheritance Tax purposes.
Supplemental report (Law Com No 416) containing the draft Bill that became the Property (Digital Assets etc) Act 2025.
UKJT statement setting out the view that, under English law, cryptoassets can be treated as property and smart contracts can be legally enforceable agreements.