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Contents

Official guidance
Cryptoassets Manual

CRYPTO61670 · Decentralised Finance: Lending and staking: Chargeable Gains: Examples

  • CRYPTO61671 · Example 1: loan of tokens
  • CRYPTO61672 · Example 2: loan of tokens with a return on the loan
  • CRYPTO61673 · Example 3: loan of tokens where the quantity of tokens is unascertainable
  • CRYPTO61674 · Example 4: loan of tokens to a platform in exchange for liquidity tokens
  • CRYPTO61675 · Example 5: disposal when a borrower’s collateral is liquidated
  • CRYPTO61676 · Example 6: borrower satisfies the loan
  • CRYPTO61677 · Example 7: lender’s loan of an ascertainable quantity of tokens is satisfied, the value of the tokens increased
  • CRYPTO61678 · Example 8: lender’s loan of an ascertainable quantity of tokens is satisfied, the value of the tokens decreased
  • CRYPTO61679 · Example 9: lender’s loan of an unascertainable quantity of tokens is satisfied
  • CRYPTO61680 · Example 10: exchange of liquidity provider tokens for tokens
  1. Decentralised Finance: Lending and staking: Chargeable Gains: contents
  2. Decentralised Finance: Lending and staking: Chargeable Gains: Examples: contents

CRYPTO61670 | Decentralised Finance: Lending and staking: Chargeable Gains: Examples: contents

From HM Revenue & Customs · Cryptoassets Manual

Contents10 entries

  1. CRYPTO61671Decentralised Finance: Lending and staking: Chargeable Gains: Examples: Example 1: loan of tokens
  2. CRYPTO61672Decentralised Finance: Lending and staking: Chargeable Gains: Examples: Example 2: loan of tokens with a return on the loan
  3. CRYPTO61673Decentralised Finance: Lending and staking: Chargeable Gains: Examples: Example 3: loan of tokens where the quantity of tokens is unascertainable
  4. CRYPTO61674Decentralised Finance: Lending and staking: Chargeable Gains: Examples: Example 4: loan of tokens to a platform in exchange for liquidity tokens
  5. CRYPTO61675Decentralised Finance: Lending and staking: Chargeable Gains: Examples: Example 5: disposal when a borrower’s collateral is liquidated
  6. CRYPTO61676Decentralised Finance: Lending and staking: Chargeable Gains: Examples: Example 6: borrower satisfies the loan
  7. CRYPTO61677Decentralised Finance: Lending and staking: Chargeable Gains: Examples: Example 7: lender’s loan of an ascertainable quantity of tokens is satisfied, the value of the tokens increased
  8. CRYPTO61678Decentralised Finance: Lending and staking: Chargeable Gains: Examples: Example 8: lender’s loan of an ascertainable quantity of tokens is satisfied, the value of the tokens decreased
  9. CRYPTO61679Decentralised Finance: Lending and staking: Chargeable Gains: Examples: Example 9: lender’s loan of an unascertainable quantity of tokens is satisfied
  10. CRYPTO61680Decentralised Finance: Lending and staking: Chargeable Gains: Examples: Example 10: exchange of liquidity provider tokens for tokens
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