In the February 2022 update of their Cryptoassets Manual, HM Revenue & Customs examined borrowing and lending of cryptoassets, in particular with the use of Decentralised Finance (‘DeFi’) protocols. This new virtual classroom seminar will examine the operation of DeFi systems, with examples of some of the most important of them, and the methodology and application of HMRC in applying tax legislation to them.
It will also discuss the operation of non-fungible tokens (‘NFTs’) and the principles to be applied in their taxation. This new virtual classroom seminar will examine the operation of DeFi systems, with examples of some of the most important of them, and the methodology and application of HMRC in applying tax legislation to them. It will also discuss the operation of non-fungible tokens (‘NFTs’) and the principles to be applied in their taxation.
This live and interactive session will cover the following:
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