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Highlights

• Tax treatment of various virtual currencies varies based on how the virtual currency , rather than on the nature of the virtual currency itself.
• Charitable donations of virtual currencies the donor from any capital gains taxes on those donated virtual currencies.
• The UK Parliament he EU’s Fifth Money Laundering Directive in January 2020, which subjects UK virtual currency users to the EU’s more robust virtual currency restrictions and regulatory framework.

Virtual Currency-Specific Regulations

• HM Treasury et al., (Oct. 2018)
• UK Financial Conduct Authority, (Jan. 2019)
• House of Commons Treasury Committee, (Sept. 2018)
• UK Legislation National Archives, (PSR)
• UK Legislation National Archives, (2011)
• Security tokens: (Regulated Activities) Order 2001

Nonprofit Regulations

• UK Government,
• UK Legislation National Archives, (2016)
• UK Legislation, Charities Act , ;
• UK Legislation, (2014)
• UK Charity Commission for England and Wales, (2017)
• UK Charity Commission for England and Wales, (2012)
• UK Legislation, (2000)

Tax Regulations

• HM Revenue & Customs, (Dec. 2018)
• HM Revenue & Customs, (2014)
• HM Revenue & Customs, (2019)
• HM Revenue & Customs,
• UK Legislation, (1992)

Anti-Money Laundering Regulations

• UK Legislation National Archives, (2017)
• UK Legislation National Archives, (2002)
• HM Treasury, (Apr. 2019) [bringing cryptocurrencies within (2018) and (2015)]
• UK Financial Conduct Authority, (2018)

Other Relevant Regulations, Sources, Notes

• Financial Markets Law Committee, (July 2016)
• UK Government Office for Science, (2016)
• Practical Law, (2018)
• International Center for Not-for-Profit Law (ICNL), (2018)
• Law Library of Congress, (April 2019)
• Global Legal Insights, Blockchain & Cryptocurrency Regulation (2019),
• Rhodri Davies, What do Cryptocurrency and Blockchain Technology Mean for Charities?, Charities Aid Foundation (accessed Jan. 23, 2020),
• Charities Aid Foundation, Giving a Bit(coin): Cryptocurrency and philanthropy (May 2015),