➡️At Point of Entry

Tax position for lender/staker where CAPITAL REWARDS received and there is NO transfer of beneficial ownership

There is no disposal of those cryptoassets locked away for capital gains tax purposes upon entering or exiting the yield generating activity.

Locking the tokens away is ignored for tax purposes.

See our Example 1D illustrating the tax position at each point in the lifecycle of staking tokens where there is NO transfer of beneficial ownership and income rewards are received.