Bloomsbury Professional Tax Insight - Cryptocurrency and Blockchain

by Ben Symons

Author	: Ben Symons
Publisher	: Bloomsbury Professional
Total Pages	: 64
Release	: 2020-01-09
Genre	: Business & Economics
ISBN	: 9781526512611

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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. 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. However, the revised guidance issued in December 2018 has definitely moved away from that stance and individuals holding or intending to hold crypto-currency and their advisors need to be aware of the current taxation rules. Further guidance from HMRC on the tax treatment of crypto-assets for businesss and companies is expected soon. This book provides a background to the development of bitcoin and the application of blockchain technology and then looks at the income tax, capital gains tax and IHT treatment of any crypto-currency. Worked examples and flowcharts/diagrams will be used where relevant to illustrate key concepts. Crypto-currencies are increasingly being used globally and are more regulated in some territories. The bulletin will also deal with non-resident investors, and offshore crypto-currency funds and tax avoidance.

Bloomsbury Professional Law Insight - Cryptocurrency in Matrimonial Finance

by Dean Armstrong KC

Author	: Dean Armstrong KC
Publisher	: Bloomsbury Publishing
Total Pages	: 177
Release	: 2022-10-07
Genre	: Law
ISBN	: 1526521423

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This book explores the specialist area of cryptocurrency in the context of matrimonial finance proceedings. The work is split into two parts. The first part provides a comprehensive primer on cryptocurrency and blockchain technology. It explains what cryptocurrencies are, how they are held by their owners, and how blockchain technology works. This part also considers the legal status and current regulatory treatment of cryptocurrency in England and Wales. The second part provides an overview of financial remedies and the distributive principles applied by the Family Court in matrimonial finance cases. It analyses the current case law on cryptocurrencies as a variety of 'property', before exploring issues that practitioners may face when encountering crypto-assets in litigation. This includes the challenges of valuing, tracing, and freezing cryptocurrency, as well as disclosure considerations. The work includes an overview of the principles relating to 'self-help' disclosure and associated criminal offences pursuant to the Computer Misuse Act 1990 and the Data Protection Act 2018. It also contains a summary of HMRC's current guidance on the taxation of crypto-assets for individuals. This title is included in Bloomsbury Professional's Family Law and Cyber Law online services.

Cyber Litigation: The Legal Principles

by Dean Armstrong KC

Author	: Dean Armstrong KC
Publisher	: Bloomsbury Publishing
Total Pages	: 435
Release	: 2020-12-28
Genre	: Law
ISBN	: 1526513617

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Cyber Litigation: The Legal Principles brings together the existing legal principles in this rapidly developing area of law whilst at the same time considering the latest challenges facing practitioners and corporate advisers. The authors have surveyed the legal landscape to identify bespoke approaches to the issues involved. The book looks at the most common causes of action in cyber litigation, including 'cybercrime', IP, data protection breaches, and conflict of laws considerations. It analyses the situations where cyber-related litigation requires a new approach and looks at the remedies available. It covers cyber litigation and regulatory enforcement action, as well as alternatives to litigation such as the NCA Prevent scheme, Deferred Prosecution Agreements and Civil Recovery. It describes situations where arbitration or mediation are mandated, as well as online dispute resolution and technology powered alternatives to traditional determination. Readers will benefit from the use of flowcharts, tables, checklists and case studies to provide a clear understanding of the processes involved, as well as legal analysis of significant cases, an insight into what constitutes 'data', and legal analysis and commentary on potential legal arguments that may arise in cyber litigation. Cyber Litigation: The Legal Principles is an essential title for all practitioners involved in commercial disputes, information technology professionals, data protection officers, compliance staff and technologists with a legal interest.

Taxation of Loan Relationships and Derivative Contracts

by David Southern

Author	: David Southern
Publisher	: Bloomsbury Publishing
Total Pages	: 717
Release	: 2017-01-13
Genre	: Business & Economics
ISBN	: 1784511358

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Taxation of Loan Relationships and Derivative Contracts, Tenth Edition, is updated in line with the Finance Act 2015 which brings in significant changes to the loan relation rules. In addition, it includes changes to both UK and International Accounting Standards. This new edition covers developments in the Basic Erosion and Profit Shifting (BEPs) project and the related new climate and wider concept of tax avoidance (GAAR). The chapters covering accounting framework, reorganisations and international aspects have been significantly updated since the previous edition and new chapters have been added with a summary of all relevant cases and a chapter covering Islamic Finance. Covers the following: The Taxation of Finance Accounting under IFRS and Modified UK GAAP The Scheme of the Legislation Loan Relationships: Scope and Definition Loan Relationships: General Computational Provisions Loan Relationships: Special Computational Provisions Impairment Losses Foreign Exchange and Hedging/Deferral Interest Securities Reorganisations, Acquisitions and Disposals Special Companies Derivative Contracts – Definition and Scope Derivative Contracts – Measurement of Profits Embedded Derivatives Worldwide Debt Cap Transfer Pricing Stock Lending and Repos International Aspects Islamic Finance Cases Appendices

Cyber Risks and Insurance: The Legal Principles

by Dean Armstrong KC

Author	: Dean Armstrong KC
Publisher	: Bloomsbury Publishing
Total Pages	: 182
Release	: 2021-07-22
Genre	: Law
ISBN	: 1526514141

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Full of tips, case studies, tables and checklists this new title sets out the parameters of liability in respect of potential and actual cyber insurance claims and examines the significant areas where such claims will have the greatest impact. Covering First and Third party insurance, it provides the answers to questions such as: What is the extent to which a data breach can be protected or mitigated against by having suitable insurance in place? How does having insurance interplay with obligations under the GDPR? To what extent can insurance be used to safeguard driverless cars, drones and other AI-machines? How can insurance companies assist when hackers hold companies to ransom after stealing data? How can insurance assist with smart contracts on the blockchain and for potential coding errors? How can insurance mitigate against the hacking of online systems of manned ships?

AI on Trial

by Mark Deem

Author	: Mark Deem
Publisher	: Bloomsbury Publishing
Total Pages	: 347
Release	: 2022-06-16
Genre	: Law
ISBN	: 1526513579

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AI on Trial follows the same process as a High Court trial, and in so doing it takes an innovative approach to the most innovative of technological areas. Addressing the current state of artificial intelligence and the law, the book identifies why the technology should be 'placed on trial' and presents relevant evidence, before passing 'judgment' and proposing a Manifesto for Responsible AI and a blueprint for an ethical, legal and regulatory framework. The 'trial' examines such questions as: -Should AI, a computer technology, have rights and responsibilities? -What are the legal and ethical issues created by the implicit bias of coders and data sets? -Is AI racist? -Do we need a Hippocratic Oath in AI? -Could AI lead to a data war to end all wars? -Can we trust AI? Readers will benefit from understanding the necessary considerations in formulating any legal framework and will come to recognise the role of any such framework, not only in preventing harm, but in supporting growth and technological advancement. Written from the viewpoint of practitioners, academics and journalists, this is an essential title for all information and technology law practitioners, in-house counsel, data protection officers, company directors, finance directors, academics and students. Technologists, regulators, legislators and journalists interested in getting to grips with the issues presented by AI will also benefit. This title is included in Bloomsbury Professional's Cyber Law online service.

Blockchain and Cryptocurrency: International Legal and Regulatory Challenges

by Dean Armstrong KC

Author	: Dean Armstrong KC
Publisher	: Bloomsbury Publishing
Total Pages	: 341
Release	: 2022-11-21
Genre	: Law
ISBN	: 1526521660

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Providing a comprehensive explanation of blockchain, cryptocurrency and the international regulation and challenges that apply, this book introduces the reader to the core topics, including: global regulation of blockchain and cryptoassets; the Internet of Things; the Right to be Forgotten and the right to erasure; environmental, social and governance metrics; smart contracts; initial coin offerings; data protection regulation; Decentralised Autonomous Organisations ('DAOs') and the Metaverse. Written by leading UK experts in cyber law, the Second Edition includes: - fungible and non-fungible cryptoassets ('NFTs') - remedy and tracing strategies - financial hygiene requirements that flow from anti-money laundering - counter-terrorist financing regulations. Explaining the fundamentals of blockchain and cryptocurrency in an accessible and understandable way, and sparking new thinking about how old problems can be solved in new ways, this book is essential reading for anyone wishing to have a wider understanding of this complex and evolving area of law. This title is included in Bloomsbury Professional's Cyber Law online service.

FRS 102

by

Author	:
Publisher	:
Total Pages	:
Release	: 2015
Genre	:
ISBN	: 9780754553625

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Blockchain for Cybersecurity and Privacy

by Yassine Maleh

Author	: Yassine Maleh
Publisher	: CRC Press
Total Pages	: 407
Release	: 2020-08-02
Genre	: Computers
ISBN	: 1000060160

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Blockchain technology is defined as a decentralized system of distributed registers that are used to record data transactions on multiple computers. The reason this technology has gained popularity is that you can put any digital asset or transaction in the blocking chain, the industry does not matter. Blockchain technology has infiltrated all areas of our lives, from manufacturing to healthcare and beyond. Cybersecurity is an industry that has been significantly affected by this technology and may be more so in the future. Blockchain for Cybersecurity and Privacy: Architectures, Challenges, and Applications is an invaluable resource to discover the blockchain applications for cybersecurity and privacy. The purpose of this book is to improve the awareness of readers about blockchain technology applications for cybersecurity and privacy. This book focuses on the fundamentals, architectures, and challenges of adopting blockchain for cybersecurity. Readers will discover different applications of blockchain for cybersecurity in IoT and healthcare. The book also includes some case studies of the blockchain for e-commerce online payment, retention payment system, and digital forensics. The book offers comprehensive coverage of the most essential topics, including: Blockchain architectures and challenges Blockchain threats and vulnerabilities Blockchain security and potential future use cases Blockchain for securing Internet of Things Blockchain for cybersecurity in healthcare Blockchain in facilitating payment system security and privacy This book comprises a number of state-of-the-art contributions from both scientists and practitioners working in the fields of blockchain technology and cybersecurity. It aspires to provide a relevant reference for students, researchers, engineers, and professionals working in this particular area or those interested in grasping its diverse facets and exploring the latest advances on the blockchain for cybersecurity and privacy.