Crypto estate planning intelligence
Crypto & Digital Asset Estate Planning News
Relevant UK developments for will-writers, estate planners, probate practitioners and private client professionals — selected for practical importance, with every original source clearly identified.
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7 relevant items
Source: HMRC
Cryptoassets: do not miss them on Inheritance Tax returns
HMRC’s trusts and estates update gives a clear operational reminder: cryptoassets form part of the estate for inheritance-tax purposes and should be actively identified and reported where relevant.
Bring cryptoasset questions into client onboarding, estate inventories and valuation instructions — not only after a wallet or exchange is discovered.
Source-led briefing
Latest intelligence
Property (Digital Assets etc) Act 2025
The enacted legislation supports the recognition of certain digital assets as property even where they do not fall within the two traditional categories of personal property.
A foundational legal development when considering the status, transfer and administration of digital-asset holdings.
Introduction to digital assets
A practical introduction to digital assets that identifies estate planning, inheritance and private-client issues alongside the wider legal framework.
Useful context for conversations with clients who hold digital assets but have not documented access, authority or succession arrangements.
Legal statement on digital assets and English insolvency law
A legal statement addressing the treatment of digital assets in English insolvency law and related questions of control and ownership.
A helpful reference point where ownership, control or third-party insolvency complicates administration of a digital estate.
OFSI and partners clamp down on the abuse of cryptoassets
OFSI describes joint action involving cryptoasset-related sanctions offences and money-laundering risk, with a focus on identifying and disrupting illicit activity.
Source-of-funds, wallet and sanctions considerations can be relevant when practitioners encounter unfamiliar digital holdings.
Cryptoassets collection
HMRC’s living collection brings together guidance for individuals, businesses and technical users on cryptoasset taxation, records and reporting.
The strongest starting point for checking HMRC guidance before relying on secondary commentary about tax treatment.
Digital assets — supplemental report and draft Bill
The Law Commission’s project material examines how the law of England and Wales accommodates digital assets and where targeted statutory confirmation can assist.
Valuable background for understanding the legal-policy path that led to the current property-law framework.
Digital Assets: A Call to Action
STEP research focuses on the professional challenges that digital assets can present to estate planning, incapacity arrangements and administration after death.
A specialist practitioner reference for framing policies, training and client fact-finding around digital assets.
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Built for professional practice
Cryptoasset estates demand early, deliberate questions.
The most useful intelligence is the kind that helps a practitioner frame the next client conversation: what exists, who has authority, how access can be documented, and where tax, valuation or legal input is needed.