Cryptoassets for businesses
by Stephen Relf
1. Earned?
1.1. [Crypto activities?](https://library.croneri.co.uk/po-heading-id_jpiIuyOTtki9QPJT3aytOg)
1.1.1. E.g. mining
1.1.1.1. Trade?
1.1.1.1.1. Tax as trade income
1.1.1.2. Other?
1.1.1.2.1. Tax on acquisition as miscellaneous income
1.1.1.2.2. Tax on disposal as capital gain/loss
1.2. [Other activities?](https://library.croneri.co.uk/po-heading-id_Xo63TUDq4EScJJuoDULjfg)
1.2.1. Received for goods/services
1.2.1.1. Tax as trade income
2. [Bought?](https://library.croneri.co.uk/po-heading-id_oj56AvB3KEmZuBe-7QSbVQ)
2.1. To sell?
2.1.1. Trade?
2.1.1.1. Tax as trade income
2.1.2. Investment?
2.1.2.1. Tax as capital gain/loss
2.2. [To use?](https://library.croneri.co.uk/po-heading-id_qr921hLYZ0ielmFzgs3Q8w)
2.2.1. Pay for goods services
2.2.1.1. Tax as trade income
3. [Gift?](https://library.croneri.co.uk/po-heading-id_3TqLds4bM0iZ6Qzy4vwWcQ)
3.1. E.g. airdrop
3.1.1. No tax on acquisition
3.1.2. Tax as capital gain/loss on disposal