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  1. Home
HMRC internal manual

Cryptoassets Manual

From:
HM Revenue & Customs
Published
30 March 2021
Updated:
6 May 2025 - See all updates
  1. Back to contents
  2. CRYPTO60000
  3. CRYPTO61000
  4. CRYPTO61600

CRYPTO61670 - Decentralised Finance: Lending and staking: Chargeable Gains: Examples: contents

  1. CRYPTO61671
    Examples: Example 1: loan of tokens
  2. CRYPTO61672
    Example 2: loan of tokens with a return on the loan
  3. CRYPTO61673
    Example 3: loan of tokens where the quantity of tokens is unascertainable
  4. CRYPTO61674
    Example 4: loan of tokens to a platform in exchange for liquidity tokens
  5. CRYPTO61675
    Example 5: disposal when a borrower’s collateral is liquidated
  6. CRYPTO61676
    Example 6: borrower satisfies the loan
  7. CRYPTO61677
    Example 7: lender’s loan of an ascertainable quantity of tokens is satisfied, the value of the tokens increased
  8. CRYPTO61678
    Example 8: lender’s loan of an ascertainable quantity of tokens is satisfied, the value of the tokens decreased
  9. CRYPTO61679
    Example 9: lender’s loan of an unascertainable quantity of tokens is satisfied
  10. CRYPTO61680
    Example 10: exchange of liquidity provider tokens for tokens
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