SolvedCRYPTO22550 | Cryptoassets for individuals: Capital Gains Tax: currency
From HM Revenue & Customs · Cryptoassets Manual
HMRC does not consider cryptoassets to be currency or money. This reflects the position previously set out by the Cryptoasset Taskforce report (CATF).
This means that sections 252 and 269 Taxation of Chargeable Gains Act 1992 do not apply.