Date: Wednesday 9th December 2026
Time: Registration from 5:30pm for a 6pm start, with networking from 7pm.
Location: Grant Thornton, 8 Finsbury Circus, London, EC2M 7EA

1. Cryptoasset Taxation
- Tokenisation - some of the tax barriers: international structure required, establishing substance, transfer of know-how, valuations / exit charge, and VAT complexities
- Stablecoin - current regulatory and future tax changes: tax change to treat stablecoins as Loan Relationships removes a lot of uncertainty and simplifies intra-group use of stablecoins. For GBP stablecoins the FCA is mandating that the stablecoin should be exchanged on a 1:1 parity. Previously stablecoins were near but not quite 1:1 as they are not backed 100% with a currency holding but money market funds or cash equivalent. For tax this again simplifies the position as forex gains or losses will no longer arise on stablecoin conversions.
- Crypto-Asset Reporting Framework: tokenised deposits and stablecoins, wallet and custody services, and the interaction with CRS 2.0
- CRS 2.0: enhanced due diligence and reporting requirements, and e-money products

2. Pillar Two - Lessons learned
- Data integrity and ownership: tax, legal, entity management, CoSec, finance all need to be involved, not just a tax issue
- Corporate simplifications: legacy structures should be reviewed these can add additional admin burdens or create unexpected tax charges
- CbCR: increasingly important to review by direct tax as whether UPE or local GAAP should be used as once out always out of the transitional safe harbour
- Local filings: filings multiple GIRs, QDMTT and local rules (UAE for example uses different SBIE %) increases complexity
- Expanding: many APAC jurisdictions are implementing Pillar Two, expect more registrations and more information is LATAM next?
- Timing: review process, who owns the data and signs off - this can cause a lot of delays
- Simplification for US-headed groups with the Side-by-Side rules but not until FY2026

3. Budget