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EIS Relief - Value Received

Investor has received cryptocurrency in exchange for subscribing

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An EIS investor has received a given quantity of a certain cryptocurrency (publicly traded) as part of the subscription process. 

Would these tokens comprise 'value received' and if so would this value be their market value at the date of subscription?

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By AndyC555
06th Dec 2021 09:40

Would these tokens comprise 'value received' - Yes (unless the value received is 'insignificant' - see VCM15050).

and if so would this value be their market value at the date of subscription? - Yes. See VCM15060 example 9.

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