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 Crypto Assets, Securities and Mistakes.
This seminar took place for the first time in the Ashworth Centre of Lincoln’s Inn.
Seminar Timetable
- 15:45 – 16:13 Tea & Coffee
- 16:14: Zoom video will begin
- 16:15 – 16:50: Julian Hickey – 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 – Bitcoin and other crypto assets – where are we now?: A discussion of the current law and guidance relating to the tax treatment of crypto assets
- When will a crypto investor be ‘trading’ for tax purposes;
- Where are bitcoin and other crypto assets 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 – Intermediated securities
- Situs
- Source
- Other tax issues
- 18:00 – 18:15: Questions to the speakers
- 18:15 -20:00: Drinks
Seminar Video
- View Seminar Video
- Video Password: Crypto2022!
Seminar notes
To request notes for this seminar, please contact The Clerks.