Blog / DeFi & Complex Transactions

DeFi & Complex Transactions

• Crypto-Backed Loans and Collateral: When Borrowing Triggers a Disposal

  Borrowing against crypto may or may not be a disposal. It turns on beneficial ownership, and HMRC's view is not settled law. What that means.

• DeFi Lending and Liquidity Pools: The Disposal Most UK Returns Get Wrong

  Under HMRC's current view many DeFi deposits and LP entries are CGT disposals. The rules are not settled law. Here is what that means for your return.