Bloomsbury Professional Law Insight Cryptocurrency in Matrimonial Finance
Authors: Dean Armstrong and Marc Samuels
Bloomsbury Professional Law Insight Cryptocurrency in Matrimonial Finance
This book explores the specialist area of cryptocurrency in the context of matrimonial finance proceedings. The work is split into two parts. The first part provides a comprehensive primer on cryptocurrency and blockchain technology. It explains what cryptocurrencies are, how they are held by their owners, and how blockchain technology works. This part also considers the legal status and current regulatory treatment of cryptocurrency in England and Wales. The second part provides an overview of financial remedies and the distributive principles applied by the Family Court in matrimonial finance cases. It analyses the current case law on cryptocurrencies as a variety of ‘property’, before exploring issues that practitioners may face when encountering crypto-assets in litigation. This includes the challenges of valuing, tracing, and freezing cryptocurrency, as well as disclosure considerations. The work includes an overview of the principles relating to ‘self-help’ disclosure and associated criminal offences pursuant to the Computer Misuse Act 1990 and the Data Protection Act 2018. It also contains a summary of HMRC's current guidance on the taxation of crypto-assets for individuals.
This content is included as part of an online subscription. Provide your details on this form, and a member of our team will be in contact with you soon.
If you already subscribe to another online service from Bloomsbury and would be interested in accessing this content, please contact your account manager or email us.
Alternatively, if you already subscribe to this online service, you will be able to access the content from the Browse my Content menu on the homepage. You will need to be logged in to view the content.