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The Bloomsbury Professional Tax Insight - Cryptocurrency and Blockchain is a short and accessible guide, providing an overview of cryptocurrency and how it works. It also delves into the following: - How cryptocurrency gains and losses are taxed for either individuals or companies: gambling gains or losses, trading gains or losses or capital gains or losses - How non-domiciled individuals are taxed on cryptocurrency / cryptoasset gains for inheritance tax, capital gains and income tax purposes - Whether cryptocurrency is "property" for the purposes of UK tax legislation - The VAT implications of cryptocurrency / cryptoasset transactions. Cryptocurrencies are increasingly being used globally and are more regulated in some territories around the world. This title also deals with non-resident investors, and offshore cryptocurrency funds and tax avoidance. Cryptocurrency and Blockchain is part of the new Tax Insights series of publications. These titles concentrate on topical and developing areas of taxation, providing the reader with focused commentary using examples and diagrams to illustrate key points which reflect the writers' expertise.