Chapter CRYPTO41450
| Published date | 30 March 2021 |
| Record Number | CRYPTO41450 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
As with other types of assets, businesses and companies can crystallise losses for exchange tokens that they still own if they become worthless or of ‘negligible value’.
A negligible value claim treats the exchange tokens as being disposed of and re-acquired at an amount stated in the claim. As exchange tokens are pooled, the negligible value claim needs to be made in respect of the whole pool, not the individual tokens.
The claim will need to state the:
- asset which is the subject of the claim
- amount the asset should be treated as disposed...
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