HMRC has now introduced regulations

The Investment Manager (Investment Transactions) (Cryptoassets

HMRC has now introduced regulations 1 to include certain cryptoassets as “investment transactions” within the scope of the UK IME with effect from the tax

UK: HMT publishes draft Statutory Instrument on cryptoasset

The draft Order will also

Expanding the Investment Transactions List for the Investment

In the summer of 2025, the UK government consulted on extending the scope of the UK investment manager exemption (the ‘UK IME’) to include direct transactions in

The draft Order will also remove the current exemption for cryptoasset businesses registered with the FCA under the Money Laundering Regulations 2025 (“MLRs”). Firms which are only

The government says its intention

Reform to the UK investment manager exemption - Tax Journal

UK Includes Crypto Holdings Under ‘Investment Manager

The government says its intention is to provide tax certainty to investment managers seeking to include types of crypto-assets in portfolios and encourage new crypto

These Regulations may be cited

(1) These Regulations may be cited as the Investment Manager (Investment Transactions) (Cryptoassets) Regulations 2025 and come into force on 1st January 2025. (2) These

Reform to the UK Investment Manager Exemption – Cer

UK government proposes to include crypto-assets in investment

UK

UK’s HM Revenue and Customs [HMRC] Department recently released a set of legislation to chalk out “designated crypto assets.” Transactions involving such assets