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Developments in the world of Blockchain and crypto-currency move fast and much has changed since HMRC\'s original guidance on the subject of crypto currency published in 2014.
However, the revised guidance issued in December 2018 has definitely moved away from that stance and individuals holding or intending to hold.
In that original guidance there was a suggestion that dealing in crypto-currency was so risky that it could be compared to gambling and therefore outside the scope of taxation.
Developments in the world of Blockchain and crypto-currency move fast and much has changed since HMRC\'s original guidance on the subject of crypto currency published in 2014
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