The Alderlux Research Library

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.

The Bank of England's formal reply to the Lords stablecoin report, explaining the move from individual holding limits to an issuance guardrail and its backing-asset and redemption rules.

Why UK banks restrict payments to crypto platforms, why the scam-refund rules often do not apply to them, and what holders can do if a payment is stopped.

Notes for completing the 2025-26 Capital Gains summary pages, including the dedicated cryptoassets section in boxes 13.1 to 13.8.

Explains how Income Tax and National Insurance apply to cryptoassets received from mining, staking, lending, liquidity pools or an employer.

Explains when Capital Gains Tax may be due on selling, exchanging, spending or giving away cryptoassets, and how to work out gains, pool costs, keep records and report.

Contents of the manual's individuals section, covering which taxes apply, trading, Income Tax, Capital Gains Tax, valuation, stamp duties, Inheritance Tax and pension contributions.

Explains how tokens of each type are held in a section 104 pool for Capital Gains Tax and how the same-day and 30-day matching rules apply.

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 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.

Contents of the manual's business section, covering trading, mining, staking, Corporation Tax, Income Tax, VAT, stamp duties and the Cryptoasset Reporting Framework.

Explains which taxes can apply to a business that buys, sells or accepts exchange tokens, and that the answer depends on the business's structure and activities.

Explains that taxable profits from cryptoassets are calculated in sterling, how an exchange rate is set where a transaction has no sterling value, and that trading profits generally follow accepted accounting practice.

Contents of the manual's Corporation Tax guidance, covering loan relationships, intangible fixed assets, chargeable gains, pooling, losses, lost private keys, fraud, forks and airdrops.

Contents of the manual's guidance on decentralised finance lending and staking, covering definitions and the Income Tax, Corporation Tax and chargeable gains treatment.

The FCA's hub page for cryptoasset firms covering anti-money laundering registration, the new regime's key milestones and links to the register of registered cryptoasset firms.

HMRC's internal manual setting out its view of how UK taxes apply to cryptoassets for individuals, businesses, decentralised finance and compliance.

OFSI assessment of sanctions risks facing UK cryptoasset firms, including exposure to Russian exchanges, North Korean-linked hacking and transfers to Iranian entities.

Police guidance on how cryptocurrency investment frauds operate, warning signs, checking the FCA Register and how to report crypto fraud.

The FCA's consumer page on how crypto scams work, how to check a crypto firm is registered on the FS Register, and what to do if scammed.

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.

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.

Does the cost of mining Bitcoin predict its price? Post-halving mining economics, global hashrate and energy prices, on 2025 and 2026 data.

The FCA's decision to lift the 2021 retail ban on crypto exchange traded notes from 8 October 2025 for products traded on UK recognised investment exchanges, while keeping the ban on crypto derivatives.

The FCA's searchable list of firms and individuals it knows to be operating without permission in the UK, including crypto firms.

FCA guidance on how cryptoasset financial promotions can be fair, clear and not misleading under the PS23/6 rules.

The Financial Policy Committee's assessment of the financial stability risks posed by cryptoassets and DeFi, finding direct risks to the UK limited at the time but capable of growing.

An open-source, experimental Layer-1 blockchain combining Ethereum-style smart contracts with bioinformatics-focused data storage and computation.

CIPNFT: a framework for converting intellectual property — research, datasets, discoveries — into encrypted digital assets on a blockchain.

HM Treasury's formal reply to the Lords committee's stablecoin report, setting out the government's position on stablecoins in payments, systemic designation, safeguards and the 2027 timetable.

MoneyHelper guide to the warning signs of investment scams, including a section on crypto scams, and how to check firms and report suspected fraud.

Tax information and impact note on introducing the Cryptoasset Reporting Framework in the UK from 1 January 2026.

Policy note on regulations restricting cryptoasset Exchange Traded Notes to Innovative Finance ISAs from 6 April 2026, with existing holdings allowed to remain.

Explains the identifying details individuals and entities must give to cryptoasset service providers under the Cryptoasset Reporting Framework.

The FCA's consumer page on the risks of investing in crypto, including volatility, platform failure, scams and the lack of FSCS or Ombudsman protection.

MoneyHelper article on the volatility, liquidity, regulatory and scam risks of cryptocurrency, including the lack of FSCS and Financial Ombudsman protection.

UKJT statement setting out the view that, under English law, cryptoassets can be treated as property and smart contracts can be legally enforceable agreements.

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.

The FCA's index of its final rules and guidance for the new cryptoasset regime, linking each policy statement, finalised guidance and the earlier consultations they replace.

HM Treasury's explanation of proposed technical amendments to the 2026 Cryptoassets Regulations, covering UK-issued stablecoins, safeguarding, financial promotions and market making.

Update on a year of digital pound design work, noting that no decision has been taken to issue one and that a decision on next steps is expected later in 2026.

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.

The FCA's final rules classing cryptoassets as Restricted Mass Market Investments, with risk warnings, a ban on investment incentives and appropriateness checks for marketing to UK consumers.

Final FCA rules for issuers of UK qualifying stablecoins covering backing assets, redemption, safeguarding, record-keeping and disclosures.

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.

Final FCA prudential rules setting capital, liquidity, risk management and disclosure requirements for regulated cryptoasset firms.

Applies FCA Handbook standards to cryptoasset firms, including changes to the client asset rules for client money that arises when firms safeguard cryptoassets.

Final FCA guidance on which cryptoasset activities will need FCA authorisation from 25 October 2027, following consultation CP26/13.

Final FCA rules on admitting cryptoassets to trading on retail-accessible platforms, the disclosures required, and controls against insider dealing and market manipulation.

Explains when and how cryptoasset service providers must report user and transaction data to HMRC under the Cryptoasset Reporting Framework.

Explains how digital assets are controlled in practice, including direct, multi-party, smart-contract, delegated and layered control, to help identify who owns them in law.

Joint statement explaining that UK financial sanctions apply to cryptoassets and setting out steps to reduce sanctions evasion risk and what to do on suspecting a designated person's cryptoassets are held.

House of Lords committee report (HL Paper 6) on the growth and risks of stablecoins and on the FCA and Bank of England's proposed regimes, with responses from the Bank, FCA and HM Treasury published in September 2026.

Policy statement setting out the Bank's final approach to systemic sterling stablecoin issuers (including dropping individual holding limits in favour of a temporary issuance cap) and consulting on a draft Code of Practice due to be finalised by end-2026.

Describes HMRC's voluntary disclosure service for unpaid tax on cryptoassets, including calculating tax, interest and penalties and submitting a disclosure.

A trader's instinct — weak rallies don't last — frozen into a testable rule over 3.6 years of Bitcoin data. A provisional 78–82%, and where the rule dies.

The statutory instrument (SI 2026/102) that brings cryptoasset activities such as trading platforms, stablecoin issuance, custody and staking into FSMA regulation, with full commencement on 25 October 2027.

Statutory instrument (SI 2025/744) implementing the OECD Crypto-Asset Reporting Framework, requiring UK-linked providers to carry out due diligence and report user information to HMRC.

How blockchain works from first principles: the distributed ledger, private keys, proof-of-work, the halving and hard forks, and where the real-world risk sits.

Plain-English Bank of England explainer on what stablecoins are, how they differ from Bitcoin and from a central bank digital currency, and how the Bank proposes to regulate them.

How a flag is generated, what a review consists of, why nobody will tell you what triggered it, and how to structure holdings so one flag can't reach everything.

Understanding Bitcoin as a financial asset, a new technology, a means of transparency — and the network that made digital scarcity possible for the first time.

The Bank of England's plain-English explainer on what a digital pound would be, how it would be held through wallets, and its possible benefits; no decision to issue one has been made.

Whether the two markets disagree tells you almost nothing about which way price goes next; what little it tells you, spot was already saying on its own.

An exchange reads the history of the coins you deposit, not just the balance. What screening does, why it is widening, and where it leaves the holder.