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Research Library · Shelf
How cryptoassets are held and protected: keys and control, the FCA's custody rules, what happens when a firm fails, and the tax treatment of lost or stolen bitcoin. Every entry links to its original source.
Sets out HMRC's Capital Gains Tax treatment when an individual loses access to a private key, including negligible value claims where recovery is not realistic.
Sets out HMRC's Capital Gains Tax treatment when cryptoassets are stolen or lost to fraud, including why theft is not treated as a disposal.
Sets out how a negligible value claim under section 24 treats worthless tokens as disposed of and reacquired, made for the whole section 104 pool, and what the claim must state.
Explains HMRC's view that misplacing a private key is not a disposal for Capital Gains Tax, and that a negligible value claim may be made if recovery has no prospect.
Sets out HMRC's view that theft is not a disposal, so victims cannot claim a Capital Gains Tax or Corporation Tax loss, and when negligible value claims may apply to worthless tokens.
The FCA's consumer page on crypto risks, including losses when firms fail, poor separation of client funds, cyberattacks and the limits of compensation cover.
Compares holding bitcoin with an exchange or custodian against holding the keys yourself, and what the UK custody rules from October 2027 do and do not change.
Sets out how English insolvency law treats digital assets held by a failed firm, including assets held on trust, shortfalls in pooled holdings and court orders over private keys.
Final FCA rules for cryptoasset trading platforms, dealing and arranging, lending and borrowing, staking and safeguarding (custody), plus the FCA's current approach to DeFi.
Applies FCA Handbook standards to cryptoasset firms, including changes to the client asset rules for client money that arises when firms safeguard cryptoassets.
A non-binding report by a UKJT expert panel, requested by the Lord Chancellor, explaining how the legal concept of control applies in practice to digital assets under English law, from direct and shared control to smart-contract, delegated, layered and privacy-oriented arrangements.
Explains how multi-signature splits control of bitcoin across several keys, the risks it reduces and creates, and how the Law Commission separates control from ownership.