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Research Library · Shelf
Law Commission reports, the Property (Digital Assets etc) Act 2025, inheritance tax guidance and UK court judgments on cryptoassets. Court judgments are listed with their court and date and link to the official text; they are not summarised.
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.
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.
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.
Law Commission proposals on which country's courts and laws should apply to cross-border disputes over digital assets held on decentralised systems; consultation closed 8 September 2025 with a final report due in 2026.
Supplemental report (Law Com No 416) containing the draft Bill that became the Property (Digital Assets etc) Act 2025.
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.
UKJT statement setting out the view that, under English law, cryptoassets can be treated as property and smart contracts can be legally enforceable agreements.
What a lasting power of attorney can and cannot do with a holder's bitcoin in England and Wales: legal authority, practical access and secure recovery are separate problems.
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.
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.