Old Square Tax Chambers hosted its first hybrid seminar on the 8th of February 2022.
James Kessler QC, Julian Hickey, and Jon-Selous Borlace spoke on Cryptoassets, Securities and Mistakes.
This seminar took place for the first time in the Ashworth Centre of Lincolns Inn.
If you are interested in attending in person, or if you would like to attend via Zoom. Please send an email to [email protected] requesting to attend in person or by Zoom.
Seminar Timetable
15:45 – 16:13 Tea & Coffee
16:14: Zoom video will begin
16:15 – 16:50: Julian Hickey
Title: Relief for mistake: when will a court unwind a voluntary transfer in light of Bhaur & Others v Equity First Trustees (Nevis) Limited & Others [2021] EWHC 2581 and other recent tax cases?
- What is a mistake?
- When can a voluntary disposition be set aside?
- When is the court likely to grant or refuse relief? Is relief available for tax planning?
- What are the tax consequences if relief is granted?
- How to make a claim for mistake.
16:50 – 17:25: Jon-Selous Borlace
Title: Bitcoin and other crypto assets – where are we now?: A discussion of the current law and guidance relating to the tax treatment of cryptoassets
- When will a crypto investor be ‘trading’ for tax purposes;
- Where are bitcoin and other cryptoassets situate for the purposes of CGT & IHT; and
- Related tax matters which arise from the world of crypto.
17:25 – 18:00: James Kessler QC
Title: Intermediated securities
- Situs
- Source
- Other tax issues
18:00 – 18:15: Questions to the speakers
18:15 -20:00: Drinks
Please see the link below to the recording of the seminar.
Recording: https://15oldsquareo365-my.sharepoint.com/:v:/g/personal/dnixon_15oldsquare_co_uk/EY38eHSFhnFKiJyqMVf81dEBzkUwlX7AThBOnTFWo2rKNQ?e=IJvvlx
Password: Crypto2022!
