Bibliography

1. HM Revenue and Customs, Revenue and Customs Brief 9 (2014): Bitcoin and other cryptocurrencies, 3 March 2014

2. HM Revenue and Customs, Capital Gains Manual: Introduction and computation: chargeable assets: Intangible assets: Cryptocurrencies, 26 May 2017

3. Gov.uk, Capital Gains Tax

4. HM Revenue and Customs, HS284 Shares and Capital Gains Tax (2015) Updated 6 April 2017

5. HM Revenue and Customs Internal Manual, Capital Gains Manual: Shares and Securities: Share identification rules: Share identification rules for capital gains tax, 12 March 2015, updated 26 May 2017

6. Gov.uk, Income Tax

7. HM Revenue and Customs, HMRC Internal Manual, Business Income Manual, 29 February 2016, updated 3 October 2017