Hybrid seminar on Cryptoassets, Securities and Mistakes
8th February 2022, 3:45 PM
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.
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!