The new guidance lays out some examples of how users could decide the nature of their return from lending or staking. For instance, if the return amou
The new guidance lays out some examples of how users could decide the nature of their return from lending or staking. For instance, if the return amount, say 5% per annum, was already agreed to, it would most likely be a revenue receipt. If the proceeds are “unknown and speculative,” it’s probably a capital receipt.
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