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UK Revenue Guidance on Cryptoasset Lending and Staking Using Decentralised Finance
February 24, 2022In early February, HMRC published a new chapter in its Cryptoassets Manual dealing with decentralised finance (“DeFi”). DeFi is an umbrella term encompassing a range of products which are comparable with traditional financial services. DeFi platforms can provide services such as decentralised exchanges, saving, lending and derivatives, using distributed ledger technology.
