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Cryptocurrency and Taxation

Cryptocurrency and Taxation

This blog post aims to highlight some of the tax considerations in ‘crypto cases’. It hopefully acts as a complementary piece to the article by Ben Fearnley which provides a comprehensive overview of what cryptoassets are, how they are held and the particular issues of cryptoassets when they arise in

G v G (Confiscation Order: Conduct) [2023] EWFC 16

https://caselaw.nationalarchives.gov.uk/ewfc/2023/16 HHJ Robinson. The Husband ('H') was 53, the Wife ('W') 50. Having cohabited from 1999 and married in 2006, the parties had two children of ages 15 and 11. W was a secretary but a debilitating illness precluded

The Compensation Principle and Remuneration for Career ‘Sacrifice’ – TM v KM [2022] EWFC 155

The Compensation Principle and Remuneration for Career ‘Sacrifice’ – TM v KM [2022] EWFC 155

The compensation principle has made a surprising reappearance in the recent case of TM v KM [2022] EWFC 155, as HHJ Hess made an order for the wife to receive £500,000 by way of compensation for the 'relationship-generated sacrifice' [76] that she made in giving up her

Financial Remedy – Online Portal

Financial Remedy – Online Portal

https://mcusercontent.com/2750134472ba930f1bc0fddcd/files/1922777f-3c41-f7b7-9bf4-b812b769a99b/FFR_FLBA_Skills_Paper_JRKC_version1.pdf As of 31 January 2023 – Mandation Day – all applications for a financial remedy must be submitted and managed using the online portal. There will be a transition period to 28 February 2023 when applications on paper will

Timokhin v Timokhina [2023] EWHC 58 (Fam)

https://www.bailii.org/ew/cases/EWHC/Fam/2023/58.html Roberts J. Was a decision to stay a Sch 1 application pending conclusion of proceedings in another jurisdiction a substantive or procedural one? The parties were Russian nationals and parents to two children, aged 11 and 18. The children

A (former wife) v A (former husband) [2023] EWFC 4

https://www.bailii.org/ew/cases/EWFC/HCJ/2023/4.html Recorder Laura Moys. Helpful approach to case management with exceptionally difficult LiP. W was 57, H 59. They separated after 30 years of marriage, producing one child (now aged 30). The assets were worth £1.3m. W was a

Cryptocurrency and the Family Courts – Some International Experiences

Cryptocurrency and the Family Courts – Some International Experiences

Executive summary Millions of people around the globe have funds in cryptocurrencies, with billions of dollars now invested. The nature of these funds is invariably secretive and non-national based. They present distinctive challenges for family courts around the world in ascertaining what are the overall assets in order to produce