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Blockchain and cryptoassets articles

Read our latest features and articles on blockchain.

Displaying 1-50 of 88 results
INSIGHTS VIEWPOINT New HMRC tool for providing details of directors’ loans
  • 09 Apr 2026
  • ICAEW Insights
ICAEW’s Tax Faculty explores recent developments relating to loans made by close companies to participators, including a new tool for providing information to HMRC about loan repayments.
INSIGHTS VIEWPOINT Give your views on the taxation of stablecoins
  • 30 Mar 2026
  • ICAEW Insights
The government is asking for feedback on possible changes to the tax rules for stablecoins, including treating certain types of stablecoin as exempt assets for the purposes of capital gains tax (CGT).
INSIGHTS VIEWPOINT HMRC updates its guidance for childminders
  • 27 Mar 2026
  • ICAEW Insights
Childminders must follow the normal rules for claiming tax relief for expenses and keeping business records from the date that they first come within Making Tax Digital (MTD) for income tax.
Exclusive The challenges of applying UK GAAP to stablecoins
  • 27 Mar 2026
  • ICAEW Financial Services Faculty
This article explores the key accounting considerations for holders of stablecoins under FRS 102, highlighting areas where judgement is required and where practice may continue to evolve as both the market and regulatory landscape develop.
INSIGHTS VIEWPOINT CYBER ROUND-UP Cyber: exposed data, deepfakes and wartime threats
  • 26 Mar 2026
  • ICAEW Insights
March highlighted the risks relating to exposed data, the growing use of deepfakes and heightened cyber threats linked to geopolitical tensions.
INSIGHTS VIEWPOINT Why the crypto asset reporting framework matters
  • 24 Mar 2026
  • ICAEW Insights
Three months on from its introduction, we explain what the UK’s crypto asset reporting framework (CARF) means for individuals buying and selling crypto assets, and how CARF is expected to evolve as more countries look to implement it.
INSIGHTS SPECIAL INSIGHTS VIEWPOINT Can you spot these signs of fraud?
  • 11 Feb 2026
  • ICAEW Insights
Fraud is more common than people realise. Businesses of all sizes need to be alive to the signs and proactively manage the risks. ICAEW’s Laura Hough outlines what to look out for and actions to take.
INSIGHTS VIEWPOINT Agents may be overlooking IHT on cryptoassets
  • 19 Dec 2025
  • ICAEW Insights
HMRC is writing to agents who have previously submitted inheritance tax (IHT) returns to raise awareness of the requirement to account for IHT on cryptoassets. Any returns that contain an error should be corrected.
INSIGHTS VIEWPOINT ECONOMIC UPDATE Private law vital for crypto governance, says Master of the Rolls
  • 04 Dec 2025
  • ICAEW Insights
Speaking at an ICAEW event, Sir Geoffrey Vos stressed that robust private law frameworks remain essential for legal certainty and investor confidence in the digital assets market.
INSIGHTS VIEWPOINT INSIGHTS SPECIAL The future of crypto regulation: key considerations
  • 18 Nov 2025
  • ICAEW Insights
What does the latest crypto conviction mean for this volatile sector, and can a global response bring this type of currency into the mainstream?
INSIGHTS VIEWPOINT INSIGHTS SPECIAL How are stablecoins taxed?
  • 07 Nov 2025
  • ICAEW Insights
Stablecoins are being considered as an increasingly popular use case for cryptoassets. But how does tax and accounting apply to them? Dion Seymour, Crypto and Digital Asset Technical Director and Ben Lee, Partner at Andersen in the UK, explain.
INSIGHTS VIEWPOINT How do you make cyber training stick?
  • 21 Oct 2025
  • ICAEW Insights
If cyber security training is to be relevant and effective, business owners and organisation leaders must ensure that it is specifically tailored to how their companies work and the risks they face on any given day.
Exclusive How to manage risk when taking on cryptoasset clients
  • 30 Sep 2025
  • ICAEW
  • Taxline
David Britton and Louise Lane explain why accountants should be cautious when taking on clients engaged in cryptoasset activities and the steps they can take to balance the opportunities this presents with managing the risks to their practice.
INSIGHTS VIEWPOINT UK’s cryptoasset reporting framework expected to raise £315m
  • 01 Jul 2025
  • ICAEW Insights
ICAEW’s Tax Faculty explores the impact of implementing the cryptoasset reporting framework (CARF) on cryptoasset users, reporting cryptoasset service providers (RCASPs) and HMRC, based on an impact assessment published by the government.
Exclusive The VAT treatment of cryptoasset custodial services
  • 05 Jun 2025
  • ICAEW
  • Taxline
In the first of a new series of articles on cryptoassets, members of ICAEW’s digital assets working party explain how UK VAT might apply to custodial services, and what businesses can do to manage their VAT obligations.
INSIGHTS VIEWPOINT New HMRC guidance on cryptoasset reporting
  • 21 May 2025
  • ICAEW Insights
HMRC has published guidance to help reporting cryptoasset service providers (RCASPs) and cryptoasset users prepare for the new reporting requirements applying from 1 January 2026.
INSIGHTS VIEWPOINT REGULATORY ROUND-UP FCA seeks views on regulation of crypto activities
  • 14 May 2025
  • ICAEW Insights
Watchdog asks for stakeholders’ thoughts on proposals to regulate key areas of the UK crypto market, following publication of the government’s draft text for statutory legislation.
Exclusive Crypto custody shake-up: How SEC & FASB are rewriting the rulebook for US banks
  • 04 Mar 2025
  • ICAEW Financial Services Faculty
The Securities and Exchange Commission (SEC) has recently updated its guidance on the accounting treatment of crypto-assets held by entities for their platform users. This update involves the rescission of Staff Accounting Bulletin (SAB) No. 121 and the introduction of SAB No. 122.
INSIGHTS VIEWPOINT Joint effort needed to prepare for cryptoasset tax changes, says ICAEW
  • 28 Feb 2025
  • ICAEW Insights
ICAEW has announced that it will work with six other bodies to help cryptoasset owners, reportable cryptoasset service providers (RCASPs) and HMRC respond to the challenges posed by the UK’s implementation of the cryptoasset reporting framework (CARF).
What’s CARF got to do with it?
  • 06 Feb 2025
  • ICAEW
  • Taxline
Members of ICAEW’s digital assets working party explore the implications of the government’s plans to implement the Cryptoasset Reporting Framework in the UK with effect from 1 January 2026.
INSIGHTS VIEWPOINT INSIGHTS SPECIAL The road to crypto regulation
  • 06 Feb 2025
  • ICAEW Insights
The Financial Conduct Authority is set to develop regulation of the cryptoasset sector and highlights the importance of industry feedback as the number of UK individuals owning crypto rises.
INSIGHTS VIEWPOINT Taxing cryptoassets: what you need to know
  • 21 Jan 2025
  • ICAEW Insights
While there is currently no such thing as a ‘crypto tax’, this does not mean that tax does not apply to these intangible (and mysterious) assets. We look at how the tax rules apply to cryptoassets.
INSIGHTS VIEWPOINT What to consider when auditing cryptocurrencies
  • 27 Nov 2024
  • ICAEW Insights
ICAEW’s Digital Assets Working Party has produced a publication for auditors that highlights the common risks to be considered in the audit of cryptocurrencies.
Exclusive VAT on cryptoassets
  • 01 Nov 2024
  • Dion Seymour (Andersen LLP), Royce Adcock (BDO LLP) and Ishvinder Bedi
  • Taxline
In the third in a series of articles on cryptoassets, members of ICAEW’s digital assets working party examine the landmark VAT case of Hedqvist and consider how NFTs could potentially be treated for VAT purposes.
Exclusive Cryptoassets: international tax issues
  • 03 Oct 2024
  • Dion Seymour, James Carn and Yuri Hamano
  • Taxline
In the second of a series of articles on cryptoassets, members of ICAEW’s digital assets working party explain the key international tax considerations for individuals holding cryptoassets and for cryptoasset businesses.
Exclusive The basics of taxing cryptoassets
  • 30 Aug 2024
  • ICAEW
  • Taxline
Members of ICAEW’s digital assets working party consider how the tax rules apply to cryptoassets acquired, held and disposed of by individuals and businesses.
INSIGHTS VIEWPOINT Check cryptoasset disclosures, HMRC tells taxpayers
  • 09 Aug 2024
  • ICAEW Insights
HMRC is writing to individuals who disposed of cryptoassets and may not have paid the correct amount of tax.
INSIGHTS VIEWPOINT Keep cryptoasset reporting framework simple, says ICAEW
  • 03 Jun 2024
  • ICAEW Insights
If the cryptoasset reporting framework (CARF) is to be adopted in the UK, HMRC should make it easy for UK exchanges to comply with the regime, with guidance published in advance of its introduction.
INSIGHTS VIEWPOINT Cryptoassets: new ICAEW guidance and government consultation
  • 11 Mar 2024
  • ICAEW Insights
ICAEW’s Tax Faculty has published two TAXguides on the taxation of cryptocurrency. The government is consulting on the implementation of the Cryptoasset Reporting Framework.
INSIGHTS VIEWPOINT FASB issues crypto asset standard
  • 23 Jan 2024
  • ICAEW Insights
New requirements will create a divergence from the current requirements of IFRS Accounting Standards and UK GAAP.
Exclusive Maintaining stability in the era of stablecoins
  • 16 Jan 2024
  • ICAEW Financial Services Faculty
Stablecoins emerge as a prospective form of future money, offering a plausible alternative to traditional fiat paper money and commercial bank deposits.
TAX NEWS Self assessment tax returns for cryptoasset holders
  • 09 Jan 2024
  • ICAEW
Individuals who received, sold or exchanged cryptoassets may be subject to income tax or capital gains tax (CGT) that should be reported on a self assessment tax return, due by 31 January 2024.
TAX NEWS Disclosing historic cryptoasset tax liabilities
  • 01 Dec 2023
  • ICAEW
HMRC has launched a new service for taxpayers to voluntarily disclose any unpaid tax on cryptoassets, such as exchange tokens, non-fungible tokens, and utility tokens.
TAX NEWS UK to join Crypto-Asset Reporting Framework
  • 14 Nov 2023
  • ICAEW
The UK government has released a joint statement, along with 47 other countries, to implement new transparency and information sharing requirements in respect of crypto-asset platforms by 2027.
INSIGHTS VIEWPOINT Blockchain can ensure trust in financial services
  • 13 Nov 2023
  • ICAEW Insights
Enhanced trust, efficiency and security in financial markets make blockchain a promising innovation for the future of trading and asset management.
Tax news in brief 25 October 2023
  • 25 Oct 2023
Highlights from the broader tax news for the week ending 25 October 2023, including: delayed removal of functionality to copy across existing clients to ASA; update on the income record viewer; HMRC’s pay by bank service; increased transparency for crypto-assets; and corporation tax loss carry-back claims.
Exclusive Using tokenisation within exchange, clearing and settlement
  • 20 Oct 2023
  • ICAEW, Financial Services Faculty
Enhanced trust, efficiency and security in financial markets make blockchain a promising innovation for the future of trading and asset management.
INSIGHTS VIEWPOINT ICAEW responds to proposals for digital pound
  • 04 Sep 2023
  • ICAEW Insights
Following Bank of England and HM Treasury’s consultation on proposals for a retail central bank digital currency, or digital pound, Reuben Wales, ICAEW’s Head of Financial Services, outlines ICAEW’s key recommendations.
INSIGHTS VIEWPOINT INSIGHTS SPECIAL Crypto assets: to regulate or not to regulate?
  • 29 Aug 2023
  • ICAEW Insights
Around 2.3 million UK adults hold crypto assets and yet it’s a largely unregulated sector. However, high-profile failures due to poor controls, market abuse and fraud mean interest in crypto-asset regulation is growing.
Exclusive UK proposals on retail central bank digital currency (CBDC)
  • 14 Aug 2023
  • Reuben Wales
Following Bank of England and HM Treasury’s consultation on proposals for a digital pound, Reuben Wales, ICAEW’s Head of Financial Services, outlines our key recommendations as proposals are taken forward.
INSIGHTS VIEWPOINT Cryptoassets and the case for regulation
  • 14 Jul 2023
  • ICAEW Insights
Crypto regulation needs to focus on risk mitigation and developing trust in the market to encourage a virtuous cycle of adoption, investment and technological development that generates real value, argues Reuben Wales, Head of Financial Services at ICAEW.
INSIGHTS VIEWPOINT Cryptoassets: are they worth the risk?
  • 27 Jun 2023
  • ICAEW Insights
There are many considerations to bear in mind when investing in cryptoassets, so how do they stack up against more traditional investments?
Exclusive Cryptoassets and making the case for regulation
  • 20 Jun 2023
  • Reuben Wales: Financial Services Faculty, ICAEW
Regulating new forms of technology is never easy. If they are being developed within financial services, the ask is even greater.
TAX NEWS EU Council reaches agreement on exchange of information for crypto assets and advance tax rulings for high-net-worth individuals
  • 26 May 2023
  • ICAEW
The unanimous agreement paves the way for greater co-operation between member states to reduce opportunities for tax avoidance and tax fraud using crypto assets, by amending the directive on administrative co-operation in the area of taxation (DAC).
INSIGHTS VIEWPOINT Digital currencies: to programme or not to programme?
  • 17 May 2023
  • ICAEW Insights
As cryptocurrencies and blockchain technology continue to make waves in the financial services sector, central banks have begun to explore the idea of digital currencies.
INSIGHTS VIEWPOINT Treasury and Bank of England release digital pound proposals
  • 16 Feb 2023
  • ICAEW Insights
A consultation examines the assessment case for a central bank digital currency, which could have profound implications for consumers, businesses, banks and payment providers within the UK.
INSIGHTS VIEWPOINT Why crypto is an opportunity for accountants
  • 03 Feb 2023
  • ICAEW Insights
With more and more people dipping their toe into the world of crypto, accountants increasingly need to become experts in crypto tax compliance and financial planning. Daniel Howitt looks at how.
INSIGHTS VIEWPOINT Treasury sets out plans to regulate crypto
  • 01 Feb 2023
  • ICAEW Insights
ICAEW welcomes government plans to regulate crypto asset activities as an open consultation is launched seeking views on improving market integrity and consumer protection.
INSIGHTS VIEWPOINT The trouble with auditing crypto firms
  • 15 Dec 2022
  • ICAEW Insights
Crypto firms are complex entities – with governance and oversight lacking, and accounting guidance and regulation limited, it can be a challenge for audit and assurance.
INSIGHTS VIEWPOINT How cyber secure is blockchain technology?
  • 27 Oct 2022
  • ICAEW Insights
Ask about blockchain technology and you will most likely hear of its security benefits, particularly in creating tamper-proof and immutable records. But how secure is it? ICAEW’s Head of Tech Policy, Esther Mallowah, explores the question of blockchain security.
Displaying 1-50 of 88 results