»Ê¹ÚÌåÓýapp

How the return (see CRYPTO61130) is taxed upon receipt by the lender/liquidity provider will depend on whether the return has the nature of capital or revenue. »Ê¹ÚÌåÓýapp nature of the return received by the lender/liquidity provider will depend on how the transaction is structured. »Ê¹ÚÌåÓýapp provision of a loan/staking of tokens is a constantly evolving area and so it is not possible to set out all the circumstances in which a lender/liquidity provider earns a return from their activities and the nature of that return.

»Ê¹ÚÌåÓýapp considerations to be made when determining the nature of the return are the same for Corporation Tax as they are for Income Tax further guidance is at CRYPTO61214.