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- 2 of 3 versus 3 of 5 multisig for a company: a comparisonTwo common multisig thresholds compared for a company: keys an attacker needs, keys you can lose, keyholders, devices, signing effort and recovery wor...
- A 2 of 3 multisig: what happens when a key is lost or stolenAn interactive 2 of 3 multisig diagram for companies: what happens when a key is lost or stolen, a director leaves, a device fails or a provider disap...
- A scheduled buying policy for a company: UK and USHow a company can write down a scheduled buying policy, sometimes called dollar-cost averaging: standing board authority, limits, who places and check...
- AboutWhat IoT Financial does: free guides and open-formula tools for small companies considering bitcoin treasury reserves, for the US and the UK side by s...
- Accepting bitcoin as payment: a guide for companies in the UK and USHow a UK or US company can take bitcoin as payment: tax, VAT and sales tax, invoicing, volatility and keeping receipts in a multisig. Education only.
- Accountant's corner: recording bitcoin, year end evidence and exportsUS and UK accounting and tax rules for bitcoin side by side, plus what to record for each transaction, year end evidence and wallet exports. Education...
- Address poisoning: glossary for company directorsA scam that plants a look-alike address in a wallet's history, matching the start and end of an address the victim uses, hoping it is copied for the n...
- Audit evidence for company bitcoin: proving control without moving fundsWhat auditors ask for when a company holds bitcoin: existence, control, completeness and valuation. Watch-only wallets, signed messages and record kee...
- Before buying bitcoin: check your paperworkIssue 2 of the IoT Financial newsletter: the shareholder, loan and bank documents to read before a company buys bitcoin, and what to look for.
- Bitcoin adoption timeline: rules, products and regulationA sourced timeline of bitcoin milestones for companies: halvings and upgrades, IFRS and US GAAP accounting, exchange-traded products, UK, US and EU re...
- Bitcoin and quantum computing: a calm explainer for company treasuriesWhat quantum computing could mean for bitcoin signatures, which coins have exposed public keys, what is known and what is not, BIP 360 and BIP 361, an...
- Bitcoin basics: the white paper and key factsA plain-English, section by section summary of the Bitcoin white paper, plus sourced key facts: supply limit, halvings, blocks, satoshis and why custo...
- Bitcoin bookkeeping worked examples for UK and US companiesWorked bitcoin bookkeeping for companies: a transaction log, HMRC's section 104 pool, US lots and a month end reconciliation, with a free workbook.
- Bitcoin by business type: sole traders, partnerships, LLCs and corporationsWho owns the bitcoin and who pays tax on it, from UK sole traders and companies to US LLCs, S and C corporations and charities. Education, not advice.
- Bitcoin by the numbers: live, verifiable network statisticsLive block height, blocks and days since genesis, supply issued against 21 million, blocks to the next halving, hash rate, difficulty and satoshis per...
- Bitcoin calendar: key dates and anniversariesA month by month calendar of key bitcoin dates: the white paper, the genesis block, the first transaction, Pizza Day, every halving, SegWit and Taproo...
- Bitcoin custody cost calculator for companiesCompare the yearly cost of company bitcoin custody: self-managed multisig, collaborative multisig, a custodian or an exchange-traded product. Editable...
- Bitcoin fees and UTXO housekeeping for companiesHow bitcoin network fees work for a company multisig wallet, when consolidating UTXOs saves money, and how to budget for fees. Interactive example. Ed...
- Bitcoin for a UK limited company: Corporation Tax, accounts and dutiesHow a UK private limited company holding bitcoin is taxed and accounted for: chargeable gains, pooling, marginal relief and close investment-holding c...
- Bitcoin for a UK LLP: transparency, members' gains and accountsHow a UK limited liability partnership holding bitcoin is taxed: transparency while it carries on business with a view to profit, members' Capital Gai...
- Bitcoin for a US C corporation: tax, accounting and controlsHow a US C corporation holding bitcoin is taxed and accounted for: the 21% rate, capital loss limits, accumulated earnings tax, ASU 2023-08 and Form 1...
- Bitcoin for a US LLC: classification, partnership rules and recordsHow a US LLC holding bitcoin is taxed depends on its classification: disregarded, partnership or corporation. Forms 8832, 2553, 1065 and K-1, and the ...
- Bitcoin for a US S corporation: pass-through tax and the trapsHow an S corporation holding bitcoin is taxed: pass-through gains under section 1366, built-in gains tax, passive investment income rules, shareholder...
- Bitcoin glossary for company directorsOver 40 bitcoin terms explained in plain English for company directors and accountants, from address and block to multisig, PSBT and watch-only wallet...
- Bitcoin keyholder continuity plan: illness, death or departureWhat a company with a 2 of 3 multisig does when a keyholder leaves, is unavailable or dies, with a free handover document template (PDF and Word).
- Bitcoin market and network context, data onlyLive bitcoin price, change from the all-time high, moving averages, halving countdown, hash rate and fees, with what each means for a treasury policy....
- Bitcoin monthly close: five checksIssue 1 of the IoT Financial newsletter: five monthly checks that keep wallet, ledger and accountant in step, with an HMRC update and a worked example...
- Bitcoin myths and facts for companiesEight common beliefs about bitcoin checked against primary sources: anonymity, deposit protection, lost keys, the 21 million cap, ETFs and accounting.
- Bitcoin on a UK company balance sheet: FRS 102 and FRS 105How a UK company might account for bitcoin under FRS 102 or FRS 105: no cryptoasset-specific rules, historical cost only for micro-entities, and the t...
- Bitcoin recovery drill guide for a company 2 of 3 multisigHow to test a company bitcoin multisig once a year without risking funds, with a free fillable record sheet. Education, not advice.
- Bitcoin rules and insurance for companies: UK and USBitcoin regulation for UK and US companies as of October 2026: the FCA regime, FinCEN, the SEC and CFTC, state rules and what insurance covers.
- Bitcoin scams aimed at company treasuries: real examplesReal, documented scams aimed at businesses holding bitcoin: fake support, phishing for recovery words, disguised transactions, swapped addresses and f...
- Bitcoin security lessons for companiesSeven well-documented custody failures turned into practical controls for companies: offline keys, transfer limits, no single-person control, segregat...
- Bitcoin treasury case notes: what real company filings showFactual notes from the reports of seven companies that hold bitcoin: accounting, custody, funding, losses and risks, each linked to the filing.
- Bitcoin treasury guides for companies, by stageEvery IoT Financial guide grouped by stage: deciding, setting up, running, changing and winding up a company bitcoin treasury. UK and US side by side....
- Bitcoin treasury policy health checkPaste a draft company bitcoin treasury policy and see which checklist points it covers and which are missing. UK and US. Runs in your browser; nothing...
- Bitcoin treasury templates: board resolution, custody runbookFree bitcoin treasury templates for companies, UK and US: board resolution, 2 of 3 multisig custody runbook, accountant briefing, quarterly review che...
- Bitcoin versus cash or a money market fund for the operating reserveA neutral comparison of holding a company's operating reserve in bank deposits, a money market fund or bitcoin: price stability, access, protection, a...
- Bitcoin versus gold for small-company reservesA balanced UK and US comparison of bitcoin and gold as company reserves: volatility, liquidity, custody, costs, track record, accounting and tax. No p...
- Bitcoin yield for a company: UK and USWhat bitcoin yield is and where any return comes from, the counterparty and custody risks a company takes, board questions, and UK and US tax and acco...
- Bitcoin's future: what could change, and what companies should watchAdoption, regulation with dates, Lightning and payments, fees and the security budget, quantum risk (BIP 360 and BIP 361), how bitcoin changes, and se...
- Board meeting checklist: bitcoin on the agendaQuestions for a board meeting when bitcoin is on the agenda: policy, reserves and limits, custody, approvals, recovery, providers, accounting and minu...
- Board paper outline for a bitcoin treasury decision: UK and USA nine section outline for the board paper directors read before deciding on bitcoin, with UK and US duties and a fillable PDF and Word download.
- Borrowing against company bitcoin: risks, tax and board approvalHow loans secured on company bitcoin work: LTV, margin calls, liquidation and rehypothecation, with UK and US tax and board approval. No providers nam...
- Buying and selling bitcoin peer-to-peer as a company: UK and USHow a UK or US company treasury can approach peer-to-peer bitcoin buys and sales: own account versus a service for others, fraud, escrow, payment reve...
- Buying bitcoin as a company and moving it to multisig: UK and USHow a UK or US company buys bitcoin: exchanges, brokers and OTC desks in general terms, FCA and FinCEN checks, bank practice and moving coins to multi...
- CARF: glossary for company directorsThe OECD based Cryptoasset Reporting Framework. In the UK, providers collect user and transaction details from 1 January 2026 and report them to HMRC.
- Case studies: fictional examples of companies working through the guidesThree clearly labelled fictional examples: a UK studio sets a cap, a US company chooses collaborative multisig, and a UK consultancy chooses an exchan...
- Close investment-holding company: UK taxWhat a close investment-holding company is under CTA 2010 section 18N, why a bitcoin-only company may be one, and why it pays the main rate.
- Collaborative custody versus a regulated custodian: a neutral comparisonCollaborative multisig and a regulated custodian compared side by side: who holds the keys, insolvency exposure, regulation in the UK and US, withdraw...
- Collaborative multisig: glossary for company directorsA 2 of 3 multisig where the company holds two keys and a specialist provider holds the third. The provider cannot move funds alone.
- Company bank accounts, bitcoin and source of funds: UK and USWhy banks ask UK and US companies about bitcoin purchases and sales, the customer due diligence rules behind it, and a source of funds pack that answe...
- Company bitcoin allocation calculator: size it from cash reservesA conservative method and free calculator for sizing a company bitcoin allocation from operating cash and protected runway. Formulas shown, US and UK.
- Company bitcoin custody options compared: multisig or custodianMultisig, a regulated custodian or an exchange-traded product? Compare company custody options and see why we do not recommend single-sig. US and UK.
- Company bitcoin gain calculator: UK and US worked examplesStep by step worked examples of a company's gain or loss on selling bitcoin. UK: HMRC same-day, ten-day and pooling rules. US: C corporation basis, FI...
- Company bitcoin multisig: how it works and the optionsHow multisig works for a company holding bitcoin, the self-managed and collaborative options, and the controls that apply to both. Education only.
- Company bitcoin tax in the UK and US: HMRC and IRS rulesHow UK Corporation Tax and US federal tax treat a company disposing of bitcoin: disposals, pooling and basis, losses, Form 1099-DA and records.
- Confirmation: glossary for company directorsA transaction has one confirmation once it is in a block, and one more for each later block. More confirmations make it harder to remove or change.
- Connected person: bitcoin glossaryWho counts as a connected person in UK tax and company law, and a related person in the US, and why it changes the price and losses on bitcoin deals.
- Consolidation: glossary for company directorsCombining many small UTXOs into one by sending them to your own wallet, usually when fee rates are low, so later payments need fewer inputs.
- Corrections policyHow to report an error or stale source to IoT Financial by email or GitHub, what we check, how corrections appear, and what the policy does not cover.
- Cost basis: glossary for company directorsFor US federal tax, the cost of bitcoin, including acquisition costs, tracked by unit and by wallet or account, used to measure gain or loss on each d...
- Could bitcoin be a reserve or payments currency?What a reserve currency is, what bitcoin would need to become one, what governments and central banks have done, payments and stablecoins, and what it...
- Custodian due diligence questionnaire for company bitcoinQuestions to ask a bitcoin custodian before signing: regulation, segregation, proof of reserves, insurance, key management and exit. Free fillable PDF...
- Custodian: glossary for company directorsA third party that holds bitcoin and its keys on a client's behalf. The client relies on the custodian's controls and legal terms.
- Descriptor: glossary for company directorsA short text record of exactly which keys and script a wallet uses. For a multisig wallet, a descriptor backup is what lets you rebuild the wallet in ...
- Directors' duties and a company bitcoin holding: UK and USThe UK Companies Act 2006 duties (sections 171 to 177), wrongful trading, and Delaware sections 141 and 102(b)(7), applied to a company that holds bit...
- DisclaimerIoT Financial provides general information and education only, not financial, investment, tax, accounting, legal or regulatory advice.
- Exchange-traded product: glossary for company directorsA listed security, such as a spot bitcoin ETF or a crypto ETN, that gives price exposure. The holder owns a share or note, not bitcoin.
- Extended public key: glossary for company directorsA public key that can generate a whole family of receiving addresses (often called an xpub). It can show balances but cannot sign.
- Fair value: glossary for company directorsUnder US GAAP (ASU 2023-08), the measure for in-scope crypto assets: the price that would be received to sell in an orderly transaction between market...
- Fee rate: glossary for company directorsWhat a transaction pays per unit of size, usually quoted in satoshis per virtual byte (sat/vB). Miners tend to include higher fee rates first.
- Form 1099-DA for companies holding bitcoinWhat Form 1099-DA means for a US company holding bitcoin: effective dates checked against IRS sources, exempt corporations, S corporations, basis from...
- Form 1099-DA: glossary for company directorsThe US information return that digital asset brokers file for customer sales, with gross proceeds from 2025 and basis for covered units from 2026.
- Free bitcoin treasury policy templateA free, editable bitcoin treasury policy template for small companies, with matching US and UK clauses. Education, not advice.
- Free bitcoin treasury tools and templates for companiesFree open-formula calculators and working documents for company bitcoin treasury: allocation calculator, policy generator, templates, checklists and a...
- FRS 102 versus FRS 105 for bitcoin: a UK comparisonHow bitcoin looks in UK accounts under FRS 102 and FRS 105 side by side: who can use each, cost or revaluation, deferred tax, notes, filing and what t...
- Full node: glossary for company directorsA computer running software that checks every block and transaction against the rules, without trusting anyone else.
- Giving company bitcoin to charity: UK and USHow a company can give bitcoin to charity, or sell and give cash, in the UK and US: no gain or loss on a gift to a UK charity but no Corporation Tax d...
- Halving: glossary for company directorsThe point, every 210,000 blocks, at which the block subsidy halves. The fourth halving was at block 840,000 on 20 April 2024.
- Hardware signing device: glossary for company directorsA device dedicated to holding a key and signing, so the key never sits on a general-purpose computer.
- Holding bitcoin in a group or holding company: UK and USHolding bitcoin in a group, a holding company or a separate bitcoin subsidiary: UK close investment-holding companies, associated companies, dividends...
- Home page: Bitcoin treasury for small companies, UK and USFree guides and open-formula tools for small companies considering bitcoin: sizing, custody and policy, US and UK side by side. Education, not advice.
- How a bitcoin transaction works, step by stepAn animated walkthrough of a company bitcoin payment: prepare, sign with two keys, broadcast, mempool, block and confirmations. With live fee and bloc...
- How a company funds a bitcoin purchase: UK and USWhere the money for a company bitcoin purchase can come from: retained profits, new share capital, or a director or shareholder lending to the company...
- How to write a company bitcoin treasury policy, with a generatorGenerate a draft bitcoin treasury policy from your allocation cap, approvers, custody model and review cadence, with matching US and UK clauses.
- If company bitcoin is lost or stolen: UK and USWhat a company can do in the first hours and weeks if its bitcoin is lost or stolen: secure what is left, preserve evidence, report to Report Fraud or...
- Impairment: glossary for company directorsA reduction in the carrying amount of an asset in the accounts, when the amount recorded is more than the company could recover from it.
- Is your company ready to hold bitcoin? A 10 question quizTen questions on policy, reserves, custody, approvals, continuity and accounting that point to the guides covering the points still open. Topics only,...
- Key ceremony walkthrough for a company 2 of 3 multisigStep by step: plan roles, use three signing devices, write backups by hand, build the wallet from public keys, back up the descriptor, test with a sma...
- Key register: glossary for company directorsA company record of each key, its holder by role, its location and when it was last tested. It never contains the key or recovery words.
- Keyholder safety and privacy: UK and USKeeping company bitcoin keyholders safe: physical threats, Companies House service and home addresses, US LLC privacy, travel and duress plans.
- Lightning for business payments: when it helps, limits and custodyWhen the Lightning Network helps a business take or make bitcoin payments, its limits (liquidity, expiry, online keys) and the custody trade-offs. Edu...
- Making Tax Digital and bitcoin: what sole traders and companies need to knowHow Making Tax Digital for Income Tax and for VAT relates to bitcoin: who is in, the 2026 to 2028 thresholds, where bitcoin gains and payments fit, an...
- MethodologyHow IoT Financial researches, writes and builds its guides and tools: paired US and UK primary sources, open formulas, no promotion.
- Multisig: glossary for company directorsA multisig wallet needs M of N keys to sign a payment, for example 2 of 3. No single key can move funds on its own.
- Negligible value claim: bitcoin glossaryA UK negligible value claim under TCGA 1992 section 24, how HMRC applies it to lost bitcoin keys and pools, and why theft is treated differently.
- Newsletter archivePast issues of the IoT Financial newsletter: one treasury lesson a week for small companies holding, or considering, bitcoin in the UK and the US.
- Open source hardware signers: a neutral comparisonA neutral, alphabetical comparison of hardware signers with published firmware: licence, signing methods, secure elements and known incidents.
- Paying staff and suppliers in bitcoin: UK and US tax and payroll rulesHow UK and US companies paying staff or suppliers in bitcoin handle PAYE, National Insurance, minimum wage, Forms W-2 and 1099-NEC, and the gain.
- Privacy noticeHow IoT Financial handles personal data: newsletter email addresses, cookie-free anonymous analytics, tools that run in your browser, and your rights.
- Proof of reserves: glossary for company directorsA report by a custodian or exchange showing assets it controls at one point in time. It is not an audit and may not show matching liabilities.
- PSBT: glossary for company directorsPartially Signed Bitcoin Transaction: a standard file format for passing an unsigned or part-signed transaction between signers.
- QSBS and company bitcoin: section 1202 questions for US foundersHow a bitcoin holding could affect qualified small business stock under section 1202, plus the UK trading company counterpart. Education, not advice.
- Qualified appraisal: bitcoin glossaryWhy a US company needs a qualified appraisal to deduct a gift of bitcoin over $5,000 under section 170(f)(11), and what IRS advice 202302012 said.
- Quorum: glossary for company directorsIn bitcoin, the quorum is the number of keys needed to sign (the M in M of N). In company law, a quorum is the minimum number of directors needed for ...
- Recession and rate risk for company bitcoinHow a recession, rate rises or a credit squeeze can hit a company holding bitcoin: forced selling, banks, covenants, cash runway, March 2020, 2022 and...
- Recording company bitcoin in Xero and QuickBooks: accounts and journalsHow to set up accounts and post journals for company bitcoin in Xero and QuickBooks Online, with worked UK FRS 105 and FRS 102 entries and US ASU 2023...
- Recovery phrase: glossary for company directorsA list of words (often 12 or 24) that encodes a wallet seed. Anyone who has it can recreate the key, so it is kept offline and never photographed or t...
- Related-party bitcoin transactions: UK and USWhen a director, shareholder, their family or another company they control is on the other side of a company bitcoin trade: UK declarations of interes...
- Replace by fee: glossary for company directorsA way to replace an unconfirmed transaction with a version that pays a higher fee.
- Running your own bitcoin node: verify, don't trust, for a company treasuryWhy a company might run its own bitcoin node, how it fits a 2 of 3 multisig, a neutral comparison of DIY Bitcoin Core, RaspiBlitz, StartOS and Umbrel,...
- Section 104 pool: glossary for company directorsFor UK Corporation Tax, bitcoin of the same type is usually treated as one pooled asset with a single pooled cost, adjusted with each purchase and dis...
- Securing the accounts around company bitcoinHow a company secures the accounts around its bitcoin: email, exchange logins, phone numbers and SIM swaps, hardware security keys, domains and DNS. U...
- Self-managed multisig versus a spot ETF or ETN: a neutral comparisonHolding bitcoin in the company's own multisig compared with holding shares in a US spot bitcoin ETF or a UK crypto ETN: what the company owns, risks, ...
- Selling a company that holds bitcoin, or bringing in investorsWhat changes when a UK or US company holding bitcoin is sold or takes on investors: share or asset sale, reliefs, Form 8594 and due diligence.
- Selling or rebalancing a company bitcoin holdingHow a company treasury policy can handle sales and rebalancing: sell triggers, approvals, multisig withdrawals, records and UK and US tax. Education o...
- Sending bitcoin safely: address checks, test payments and invoice fraudHow a company can send bitcoin safely: check addresses on the signing device, avoid address poisoning and clipboard malware, stop invoice fraud and us...
- Should your company mine bitcoin? UK and US guide to company miningMining is an operating activity, not a treasury reserve. UK and US: own site or hosting, power contracts, noise, pool payouts, multisig custody of rew...
- Single-signature wallet: glossary for company directorsA wallet with one private key. We do not recommend it for a company treasury, because one device or person becomes a single point of failure.
- Small companies that publicly hold bitcoin in their treasuryA sourced list of small companies (turnover under 50 million euros) that have disclosed bitcoin in their treasury. Education only, no endorsement.
- Small company bitcoin disclosures: a UK and US filings studyOriginal data from Companies House accounts and SEC 10-K filings: how often smaller UK and US companies mention or hold bitcoin, how they account for ...
- Sources: official references behind the guidesThe main primary sources used by IoT Financial: HMRC, IRS, FASB, FRC, FCA, legislation, NIST, BIPs, Bitcoin Core and clearly labelled independent test...
- Staged buying history: replay past periodsReplay buying bitcoin in fixed amounts over a past period using Kraken weekly closes or your own file: worst drawdown, time below cost and reserve che...
- Start here: your first 90 days with a company bitcoin treasuryA first 90 days plan for small companies weighing bitcoin: who does each step, what it produces and the free page or document to use. Education, not a...
- Steel backups for a company 2 of 3 multisig: plates, descriptor and storageHow to back up each signer of a company 2 of 3 multisig on steel, why the wallet descriptor must be backed up too, where each backup should live and h...
- Support this siteOptional reader tips in bitcoin for IoT Financial. Tips are voluntary, buy nothing, and do not create any adviser relationship.
- Terms of use, copyright and licenceTerms of use for iotfinancial.net: education, not advice, no investment or custody services, copyright, the CC BY-NC-ND 4.0 licence for site text, CC ...
- The bitcoin halving and the four-year cycle: what companies should knowWhat a bitcoin halving is, what it does to miner revenue and fees, why a four-year price cycle is a weak basis for treasury decisions, and what stays ...
- The bitcoin supply curve to 21 million, with halvingsAn interactive chart of bitcoin issuance by block height, calculated from the issuance schedule in Bitcoin Core, with halvings and the current block f...
- The owner's estate and company bitcoin: UK and USWhat happens to company bitcoin when the owner dies: keeping the company working, UK Inheritance Tax and Business Relief, US estate tax and wills.
- Timelock: glossary for company directorsA spending condition that cannot be used until a set block height, date or age of the coin is reached.
- Timelocked bitcoin recovery for companies: clocks, thresholds and risksHow delayed bitcoin recovery paths work, why clocks apply per output, and how companies can preserve separated authority and test recovery.
- Travel Rule: glossary for company directorsAn anti money laundering rule that requires providers to collect and pass on information about the payer and payee with a transfer of cryptoassets.
- UK company bitcoin accounting under FRS 102: cost, revaluation and impairmentHow a UK small company might account for bitcoin under FRS 102: intangible asset or inventory, the cost and revaluation models, impairment, disclosure...
- UK company year end with bitcoin: CT600, accounts and recordsUK: a company's bitcoin at the year end. Accounts under FRS 105 or FRS 102 at the reporting date, the CT600 chargeable gains boxes, pooling, losses, d...
- UK crypto regime from October 2027UK cryptoasset regulated activity rules from 25 October 2027. A factual guide for a company that only holds its own bitcoin, covering own account acti...
- Unhosted wallet: bitcoin glossaryAn unhosted wallet is one whose keys the owner holds itself, like a company multisig. The UK regulation 64B definition, FinCEN's view, and why provide...
- US and UK bitcoin rules for companies, side by sideAccounting, tax, provider reporting, regulation and custody, and company types for a company holding bitcoin, compared for the UK and the US with prim...
- US company bitcoin accounting under ASU 2023-08: fair value explainedHow US GAAP companies account for bitcoin under FASB ASU 2023-08: scope, fair value measurement, presentation, disclosures and effective dates. Educat...
- UTXO: glossary for company directorsUnspent transaction output: a spendable amount of bitcoin recorded on chain. A wallet balance is the sum of its UTXOs.
- Watch-only wallet: glossary for company directorsA wallet that tracks addresses without the private keys, so it can show balances and history but cannot spend.
- What changed: sourced updates for company bitcoin treasuriesSourced changes in accounting, tax, regulation and security that affect company bitcoin treasuries in the UK and the US. Only verified items appear. E...
- Who was Satoshi Nakamoto, and does their identity matter?Documented Bitcoin origin history from the white paper, the 2008 announcement, software releases and open development. Facts versus unknowns, and why ...
- Why some companies hold bitcoin, and why most don'tThe reasons companies give in their own filings for holding bitcoin, quoted and sourced, set against the costs: volatility, accounting, banking and ke...
- Winding up a company that holds bitcoin: UK and US rulesHow a UK or US company that holds bitcoin can close: strike off or liquidation, what happens to the bitcoin, the £25,000 rule, Form 966 and liquidatin...
- Withdrawing bitcoin to the company's own wallet: UK and USWhy a provider asks questions when a company withdraws bitcoin to its own multisig, or deposits from it: the UK Travel Rule for unhosted wallets, incl...
- Year-end checklist for a company holding bitcoin (UK and US)UK and US year-end checklist for a company that holds bitcoin: reconcile and value at the reporting date, evidence control, then Companies House, HMRC...