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Decrypting cryptocurrencies—VAT and bitcoin

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Published on: 10 November 2015
Published by a LexisNexis Tax expert

Table of contents

  • Original news
  • What is the background to the case?
  • What were the issues before the Court of Justice?
  • What did the Court of Justice decide?
  • Is this decision in line with HMRC brief 09/14?
  • What is the significance of this ruling for bitcoin owners and investors?
  • Could the reasoning of this decision be extended to other virtual currencies?
  • Are there any other points of interest?

Article summary

Tax analysis: Jeremy Cape, a partner specialising in tax at Dentons, explains how the European Union Court of Justice’s ruling in Skatteverket v Hedqvist provides clarity regarding the VAT treatment of cryptocurrencies.

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Jurisdiction(s):
United Kingdom

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