Key topics - Osborne Clarke

Crypto

Over recent years Bitcoin and other crypto-currencies have attracted the attention of most regulators, both at a national and international level. Our team of international experts explore the legal issues arising from this new technology.

Article list

Financial Services

Crypto exchanges face increased risk in UK for failing to prevent tax evasion by investors

Firms need to prepare for a wider compliance culture imposed by the government's impending tax and fraud legislation

21/01/2025

Read time 4m

Financial Services

UK FCA invites feedback to its proposals on the regulation of cryptoassets

Discussion paper informs the development of rules for admissions and disclosures and market abuse in cryptoassets

20/12/2024

Read time 3m

Regulatory Outlook

Fintech, digital assets, payments and consumer credit | UK Regulatory Outlook October 2024

Updates on authorised push payment fraud | PSR confirms £85,000 maximum reimbursement limit for APP fraud | PSR guidance on...

30/10/2024

Read time 5m

Regulatory Outlook

Fintech, digital assets, payments and consumer credit | UK Regulatory Outlook September 2024

FCA outlines good and poor practices in cryptoasset financial promotion | PSR response to consultation on expanding variable recurring payments...

25/09/2024

Read time 5m

Regulatory Outlook

Fintech, digital assets, payments and consumer credit | UK Regulatory Outlook July 2024

UK general election: What did the UK King's Speech contain for business? | PSR policy statement on compliance and monitoring...

25/07/2024

Read time 4m

Regulatory Outlook

Fintech, digital assets, payments and consumer credit | UK Regulatory Outlook May 2024

BoE speech on modernising UK payments | FCA feedback statement on potential competition impacts from data asymmetry between Big Tech...

31/05/2024

Read time 4m

Digital Regulation

Classification of crypto-assets: key aspects to consider

Crypto-assets may be subject to different regulations, and properly assessing the legal landscape of crypto-assets is essential for companies operating...

29/04/2024

Read time 4m

Regulatory Outlook

Fintech, digital assets, payments and consumer credit | UK Regulatory Outlook February 2024

BoE and HM Treasury respond to consultation on case for digital pound | ESMA consults on draft guidelines under MiCA

28/02/2024

Read time 4m

IT and data

DORA – New EU cybersecurity law for Crypto

Crypto-assets are digital in their nature, but in many ways resemble traditional assets. In line with the EU's Regulation on...

31/01/2024

Read time 5m

Regulatory Outlook

Fintech Digital Assets Payments Consumer Credit | UK Regulatory Outlook January 2024

Reforms to the financial promotions regime | Designation of critical third parties to the financial sector | Regulatory work on...

11/01/2024

Read time 8m

Regulatory Outlook

Fintech, Digital Assets, Payments and Consumer Credit | UK Regulatory Outlook November 2023

UK cryptoasset regulation | FCA BNPL research note | Economic Crime and Corporate Transparency Act receives Royal Assent

29/11/2023

Read time 4m

Financial Services

Trying to keep track of the MiCAR legislative developments?

Our experts have created a tracker on the level 2 and 3 measures under MiCAR.

09/11/2023

Read time 1m

Financial Services

New rules on marketing cryptoassets in the UK suffer teething issues

Regulator warns firms on compliance, flags common problems with crypto financial promotions, and issues guidance

03/11/2023

Read time 3m

Regulatory Outlook

Fintech, Digital Assets, Payments and Consumer Credit | UK Regulatory Outlook October 2023

New rules on marketing cryptoassets to UK consumers now in force | Payment service contract termination rule changes | FCA...

31/10/2023

Read time 4m

Financial Services

What is the impact of the recast EU Transfer of Funds Regulation on crypto-assets transfers?

The recast regulation extends the application of the Travel Rule to transfers of crypto-assets in a significant step in the...

26/10/2023

Read time 3m

Financial Services

What are the EU's white paper requirements in MiCAR and do they apply to Bitcoin?

The ground-breaking Markets in Crypto-Assets Regulation will apply across the EU, but what will its impact be on established crypto-assets?

04/10/2023

Read time 12m

Regulatory Outlook

Fintech, digital assets, payments and consumer credit | UK Regulatory Outlook September 2023

HM Treasury response to initial consultation on reform of Consumer Credit Act | HM Treasury consultation and call for evidence...

27/09/2023

Read time 8m

Blockchain

Cryptocurrency tokens: should they be treated as a 'security' based on manner of sale?

A Singapore view on XRP and LUNA-UST tokens following two US judgments on Securities and Exchange Commission cases

14/08/2023

Read time 8m

Blockchain

Exploring the EU MiCAR crypto-asset transfer service

The new EU rules specify 10 crypto-asset services and our MiCAR 'deep dive' series opens with a look at transfer...

07/08/2023

Read time 4m

Knowledge Notes

UK Knowledge Collection | Product conformity marking, managing ill-health, and the Register of Overseas Entities

Welcome to this week's Knowledge Collection

04/08/2023

Read time 3m

Crypto

Crypto-assets regulation in Spain and MiCAR

What are the next steps for crypto-asset service providers after the publication of MiCAR?

28/07/2023

Read time 4m

Regulatory Outlook

Fintech, digital assets, payments and consumer credit | UK Regulatory Outlook July 2023

FCA letter to cryptoasset firms on changes to financial promotion rules | Parliamentary inquiry into lending to SMEs and access...

26/07/2023

Read time 6m

Knowledge Notes

UK Knowledge Collection | Case studies in decarbonising, biodiversity net gain, and marketing cryptoassets

Welcome to this week's Knowledge Collection

30/06/2023

Read time 2m

Financial Services

Marketing cryptoassets in the UK? Prepare for new rules this autumn

The UK regulator has confirmed near-final rules governing how firms can promote cryptoassets from 8 October 2023

28/06/2023

Read time 4m

Regulatory Outlook

Fintech, digital assets, payments and consumer credit | UK Regulatory Outlook June 2023

PSR policy statement | Financial promotion rules for cryptoassets | Unbacked cryptoassets to be regulated as gambling | MiCA Regulation...

28/06/2023

Read time 7m

Tax

HMRC consults on proposals to change the tax treatment of lending and staking tokens in the UK

Changing the tax treatment of decentralised finance lending and staking of cryptoassets could bring welcome certainty for VC and PE...

15/06/2023

Read time 3m

Tax

Navigating Dutch tax and financial regulatory laws on NFTs

The tax and financial regulatory landscape of non-fungible tokens is rapidly evolving, with the impact of MiCAR on the horizon

13/06/2023

Read time 6m

Blockchain

Defending claims against crypto exchanges in English law: the surprising benefit of turning up

High Court decision raises hurdle for crypto-fraud victims when tracing into the pooled assets of 'bona fide' exchanges

24/05/2023

Read time 6m

Banking and finance

MiCAR – the final scope of a long expected (future-proof) framework at Union level for crypto

Is MiCAR fit for the digital age?

15/05/2023

Read time 16m

Banking and finance

EU's Markets in Crypto-Assets Regulation establishing regulatory framework is approved

Yesterday, the European Parliament approved the Markets in Crypto-Assets Regulation, setting new game-changing rules for the cryptocurrency industry

21/04/2023

Read time 3m

Financial Services

UK government moves to regulate promotion of cryptoassets

Marketing of in-scope digital assets will be subject to restriction long familiar to wider financial services sector

30/03/2023

Read time 3m

Financial Services

New rules on advertisements for virtual currencies in Belgium

Reforms coming into force in May will provide a new legal framework for cryptocurrency ads to protect Belgian consumers

21/03/2023

Read time 4m

Financial Services

Crypto industry is bracing for major regulatory transformation in the EU and the UK

The EU is determined to be the trailblazer in the international crypto regulatory field with the UK not far behind

14/03/2023

Read time 5m

Employment and pensions

Is there a role for cryptoassets in the future of employee remuneration in the UK?

As regulators contend with cryptoassets, their role as a form of remuneration may develop – though there are considerable legal...

23/02/2023

Read time 6m

Knowledge Notes

UK Knowledge Collection | Green consumer claims, ESG in the financial sector and potential new corporate offences

Welcome to this week's Knowledge Collection

27/01/2023

Read time 4m

Knowledge Notes

UK Knowledge Collection | What developments will 2023 bring?

Welcome to this week's Knowledge Collection

13/01/2023

Read time 5m

Knowledge Notes

UK business law predictions for 2023

As the new year unfolds, we look ahead at what legal developments businesses can expect

11/01/2023

Read time 15m

Financial Services

FTX – another warning shot for crypto audits?

The recent collapse of crypto-exchange FTX highlights the risks associated with auditing crypto-currency businesses

21/12/2022

Read time 3m

Blockchain

Tokenisation of real estate: the way forward

What is needed to bring tokenisation mainstream? The final article in this series offers a route map for implementation

05/12/2022

Read time 8m

Blockchain

Tokenisation of real estate: what are the barriers?

To succeed, tokenisation must win investor trust and comply with land law's formalities and financial regulation's rigour

05/12/2022

Read time 6m

Blockchain

Tokenisation of real estate: an untapped opportunity

What is tokenisation and what significant potential benefits could it offer?

05/12/2022

Read time 5m

Financial Services

VC Focus | Warranties and indemnities: the importance of being 'exit ready' in international venture capital transactions

How can VC funds manage the growing trend in cross-border M&A markets for buyers to ask for problematic exit terms?

21/11/2022

Read time 6m

Financial Services

VC Focus | 10 digital token 'must knows' for international venture capital

What should VCs know about investing in tokens and what could safeguard the ability to invest in them in the...

08/11/2022

Read time 9m

Blockchain

What is the Ethereum 'Merge' and how will it make blockchain greener?

'The Merge' will significantly decarbonise the infrastructure for many blockchain applications, such as crypto assets, NFTs and DeFi systems

13/09/2022

Read time 5m

Blockchain

Law Commission launches digital assets consultation

UK businesses involved in crypto-token transactions have an opportunity to shape the future regulation of crypto-assets

26/08/2022

Read time 3m

Sanctions, ownership and related issues

New sanctions reporting obligation on crypto-asset exchanges and custodian wallet providers

New regulations increasing the obligations to report under the UK financial sanctions regime are likely to impose significant burdens on...

20/07/2022

Read time 3m

Financial Services

Political agreement reached on the EU's Markets in Crypto Assets Regulation

New regulatory framework for crypto expected to come into force in 2024 – with implications for issuers and service providers...

15/07/2022

Read time 2m

Corporate

Crypto and blockchain in M&A: how to address issues around volatility, validity and valuation

The value of crypto-funded deals has doubled over the last couple of years, but there are specific challenges for parties...

30/06/2022

Read time 8m

Tech, Media and Comms

Blockchain in the metaverse: what international regulatory challenges lie ahead?

A metaverse unleashed by blockchain technology raises big questions for digital, financial and data regulators the world over

21/04/2022

Read time 7m

Financial Services

The EU steps up the debate on a proposed regime for crypto-asset markets

What are the objectives of the recently adopted MiCA text and how does it promote market competitiveness?

13/04/2022

Read time 7m

Financial Services

Italy is set for the launch in May of a register of crypto-asset service providers

How will a government decree on digital currencies strengthen safeguards against money laundering and terrorism financing? The Italian Official Journal...

06/04/2022

Read time 2m

Banking and finance

France paves way on tackling crypto-asset risks identified by European authorities

EU regulators' warn of crypto-asset concerns as investors in France look to recent legislation for protection in the nascent market

01/04/2022

Read time 5m

Blockchain

What are the legal issues around NFTs?

Our international blockchain, technology, data, intellectual property and finreg specialists discuss the legal issues raised by the growing commercial activity...

14/10/2021

Read time 6m

Blockchain

Decrypting blockchain: stepping back from crypto

29/05/2018

Read time 6m

Financial Services

Crypto exchanges face increased risk in UK for failing to prevent tax evasion by investors

Firms need to prepare for a wider compliance culture imposed by the government's impending tax and fraud legislation

21/01/2025

Read time 4m

Financial Services

UK FCA invites feedback to its proposals on the regulation of cryptoassets

Discussion paper informs the development of rules for admissions and disclosures and market abuse in cryptoassets

20/12/2024

Read time 3m

Regulatory Outlook

Fintech, digital assets, payments and consumer credit | UK Regulatory Outlook October 2024

Updates on authorised push payment fraud | PSR confirms £85,000 maximum reimbursement limit for APP fraud | PSR guidance on...

30/10/2024

Read time 5m

Regulatory Outlook

Fintech, digital assets, payments and consumer credit | UK Regulatory Outlook September 2024

FCA outlines good and poor practices in cryptoasset financial promotion | PSR response to consultation on expanding variable recurring payments...

25/09/2024

Read time 5m

Regulatory Outlook

Fintech, digital assets, payments and consumer credit | UK Regulatory Outlook July 2024

UK general election: What did the UK King's Speech contain for business? | PSR policy statement on compliance and monitoring...

25/07/2024

Read time 4m

Regulatory Outlook

Fintech, digital assets, payments and consumer credit | UK Regulatory Outlook May 2024

BoE speech on modernising UK payments | FCA feedback statement on potential competition impacts from data asymmetry between Big Tech...

31/05/2024

Read time 4m

Digital Regulation

Classification of crypto-assets: key aspects to consider

Crypto-assets may be subject to different regulations, and properly assessing the legal landscape of crypto-assets is essential for companies operating...

29/04/2024

Read time 4m

Regulatory Outlook

Fintech, digital assets, payments and consumer credit | UK Regulatory Outlook February 2024

BoE and HM Treasury respond to consultation on case for digital pound | ESMA consults on draft guidelines under MiCA

28/02/2024

Read time 4m

IT and data

DORA – New EU cybersecurity law for Crypto

Crypto-assets are digital in their nature, but in many ways resemble traditional assets. In line with the EU's Regulation on...

31/01/2024

Read time 5m

Regulatory Outlook

Fintech Digital Assets Payments Consumer Credit | UK Regulatory Outlook January 2024

Reforms to the financial promotions regime | Designation of critical third parties to the financial sector | Regulatory work on...

11/01/2024

Read time 8m

Regulatory Outlook

Fintech, Digital Assets, Payments and Consumer Credit | UK Regulatory Outlook November 2023

UK cryptoasset regulation | FCA BNPL research note | Economic Crime and Corporate Transparency Act receives Royal Assent

29/11/2023

Read time 4m

Financial Services

Trying to keep track of the MiCAR legislative developments?

Our experts have created a tracker on the level 2 and 3 measures under MiCAR.

09/11/2023

Read time 1m

Financial Services

New rules on marketing cryptoassets in the UK suffer teething issues

Regulator warns firms on compliance, flags common problems with crypto financial promotions, and issues guidance

03/11/2023

Read time 3m

Regulatory Outlook

Fintech, Digital Assets, Payments and Consumer Credit | UK Regulatory Outlook October 2023

New rules on marketing cryptoassets to UK consumers now in force | Payment service contract termination rule changes | FCA...

31/10/2023

Read time 4m

Financial Services

What is the impact of the recast EU Transfer of Funds Regulation on crypto-assets transfers?

The recast regulation extends the application of the Travel Rule to transfers of crypto-assets in a significant step in the...

26/10/2023

Read time 3m

Financial Services

What are the EU's white paper requirements in MiCAR and do they apply to Bitcoin?

The ground-breaking Markets in Crypto-Assets Regulation will apply across the EU, but what will its impact be on established crypto-assets?

04/10/2023

Read time 12m

Regulatory Outlook

Fintech, digital assets, payments and consumer credit | UK Regulatory Outlook September 2023

HM Treasury response to initial consultation on reform of Consumer Credit Act | HM Treasury consultation and call for evidence...

27/09/2023

Read time 8m

Blockchain

Cryptocurrency tokens: should they be treated as a 'security' based on manner of sale?

A Singapore view on XRP and LUNA-UST tokens following two US judgments on Securities and Exchange Commission cases

14/08/2023

Read time 8m

Blockchain

Exploring the EU MiCAR crypto-asset transfer service

The new EU rules specify 10 crypto-asset services and our MiCAR 'deep dive' series opens with a look at transfer...

07/08/2023

Read time 4m

Knowledge Notes

UK Knowledge Collection | Product conformity marking, managing ill-health, and the Register of Overseas Entities

Welcome to this week's Knowledge Collection

04/08/2023

Read time 3m

Crypto

Crypto-assets regulation in Spain and MiCAR

What are the next steps for crypto-asset service providers after the publication of MiCAR?

28/07/2023

Read time 4m

Regulatory Outlook

Fintech, digital assets, payments and consumer credit | UK Regulatory Outlook July 2023

FCA letter to cryptoasset firms on changes to financial promotion rules | Parliamentary inquiry into lending to SMEs and access...

26/07/2023

Read time 6m

Knowledge Notes

UK Knowledge Collection | Case studies in decarbonising, biodiversity net gain, and marketing cryptoassets

Welcome to this week's Knowledge Collection

30/06/2023

Read time 2m

Financial Services

Marketing cryptoassets in the UK? Prepare for new rules this autumn

The UK regulator has confirmed near-final rules governing how firms can promote cryptoassets from 8 October 2023

28/06/2023

Read time 4m

Regulatory Outlook

Fintech, digital assets, payments and consumer credit | UK Regulatory Outlook June 2023

PSR policy statement | Financial promotion rules for cryptoassets | Unbacked cryptoassets to be regulated as gambling | MiCA Regulation...

28/06/2023

Read time 7m

Tax

HMRC consults on proposals to change the tax treatment of lending and staking tokens in the UK

Changing the tax treatment of decentralised finance lending and staking of cryptoassets could bring welcome certainty for VC and PE...

15/06/2023

Read time 3m

Tax

Navigating Dutch tax and financial regulatory laws on NFTs

The tax and financial regulatory landscape of non-fungible tokens is rapidly evolving, with the impact of MiCAR on the horizon

13/06/2023

Read time 6m

Blockchain

Defending claims against crypto exchanges in English law: the surprising benefit of turning up

High Court decision raises hurdle for crypto-fraud victims when tracing into the pooled assets of 'bona fide' exchanges

24/05/2023

Read time 6m

Banking and finance

MiCAR – the final scope of a long expected (future-proof) framework at Union level for crypto

Is MiCAR fit for the digital age?

15/05/2023

Read time 16m

Banking and finance

EU's Markets in Crypto-Assets Regulation establishing regulatory framework is approved

Yesterday, the European Parliament approved the Markets in Crypto-Assets Regulation, setting new game-changing rules for the cryptocurrency industry

21/04/2023

Read time 3m

Financial Services

UK government moves to regulate promotion of cryptoassets

Marketing of in-scope digital assets will be subject to restriction long familiar to wider financial services sector

30/03/2023

Read time 3m

Financial Services

New rules on advertisements for virtual currencies in Belgium

Reforms coming into force in May will provide a new legal framework for cryptocurrency ads to protect Belgian consumers

21/03/2023

Read time 4m

Financial Services

Crypto industry is bracing for major regulatory transformation in the EU and the UK

The EU is determined to be the trailblazer in the international crypto regulatory field with the UK not far behind

14/03/2023

Read time 5m

Employment and pensions

Is there a role for cryptoassets in the future of employee remuneration in the UK?

As regulators contend with cryptoassets, their role as a form of remuneration may develop – though there are considerable legal...

23/02/2023

Read time 6m

Knowledge Notes

UK Knowledge Collection | Green consumer claims, ESG in the financial sector and potential new corporate offences

Welcome to this week's Knowledge Collection

27/01/2023

Read time 4m

Knowledge Notes

UK Knowledge Collection | What developments will 2023 bring?

Welcome to this week's Knowledge Collection

13/01/2023

Read time 5m

Knowledge Notes

UK business law predictions for 2023

As the new year unfolds, we look ahead at what legal developments businesses can expect

11/01/2023

Read time 15m

Financial Services

FTX – another warning shot for crypto audits?

The recent collapse of crypto-exchange FTX highlights the risks associated with auditing crypto-currency businesses

21/12/2022

Read time 3m

Blockchain

Tokenisation of real estate: the way forward

What is needed to bring tokenisation mainstream? The final article in this series offers a route map for implementation

05/12/2022

Read time 8m

Blockchain

Tokenisation of real estate: what are the barriers?

To succeed, tokenisation must win investor trust and comply with land law's formalities and financial regulation's rigour

05/12/2022

Read time 6m

Blockchain

Tokenisation of real estate: an untapped opportunity

What is tokenisation and what significant potential benefits could it offer?

05/12/2022

Read time 5m

Financial Services

VC Focus | Warranties and indemnities: the importance of being 'exit ready' in international venture capital transactions

How can VC funds manage the growing trend in cross-border M&A markets for buyers to ask for problematic exit terms?

21/11/2022

Read time 6m

Financial Services

VC Focus | 10 digital token 'must knows' for international venture capital

What should VCs know about investing in tokens and what could safeguard the ability to invest in them in the...

08/11/2022

Read time 9m

Blockchain

What is the Ethereum 'Merge' and how will it make blockchain greener?

'The Merge' will significantly decarbonise the infrastructure for many blockchain applications, such as crypto assets, NFTs and DeFi systems

13/09/2022

Read time 5m

Blockchain

Law Commission launches digital assets consultation

UK businesses involved in crypto-token transactions have an opportunity to shape the future regulation of crypto-assets

26/08/2022

Read time 3m

Sanctions, ownership and related issues

New sanctions reporting obligation on crypto-asset exchanges and custodian wallet providers

New regulations increasing the obligations to report under the UK financial sanctions regime are likely to impose significant burdens on...

20/07/2022

Read time 3m

Financial Services

Political agreement reached on the EU's Markets in Crypto Assets Regulation

New regulatory framework for crypto expected to come into force in 2024 – with implications for issuers and service providers...

15/07/2022

Read time 2m

Corporate

Crypto and blockchain in M&A: how to address issues around volatility, validity and valuation

The value of crypto-funded deals has doubled over the last couple of years, but there are specific challenges for parties...

30/06/2022

Read time 8m

Tech, Media and Comms

Blockchain in the metaverse: what international regulatory challenges lie ahead?

A metaverse unleashed by blockchain technology raises big questions for digital, financial and data regulators the world over

21/04/2022

Read time 7m

Financial Services

The EU steps up the debate on a proposed regime for crypto-asset markets

What are the objectives of the recently adopted MiCA text and how does it promote market competitiveness?

13/04/2022

Read time 7m

Financial Services

Italy is set for the launch in May of a register of crypto-asset service providers

How will a government decree on digital currencies strengthen safeguards against money laundering and terrorism financing? The Italian Official Journal...

06/04/2022

Read time 2m

Banking and finance

France paves way on tackling crypto-asset risks identified by European authorities

EU regulators' warn of crypto-asset concerns as investors in France look to recent legislation for protection in the nascent market

01/04/2022

Read time 5m

Blockchain

What are the legal issues around NFTs?

Our international blockchain, technology, data, intellectual property and finreg specialists discuss the legal issues raised by the growing commercial activity...

14/10/2021

Read time 6m

Blockchain

Decrypting blockchain: stepping back from crypto

29/05/2018

Read time 6m

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