blog.macfarlanes.com/post/102gpcr/locating-bitcoin-the-tax-planners-crypto-nite
www.osborneclarke.com/insights/cryptoassets-case-law-homes-location-location-location/
www.europeantax.blog/post/102gtdo/taxing-tokens
blog.burges-salmon.com/post/102h61c/where-is-your-cryptocurrency
www.kingsleynapley.co.uk/insights/blogs/private-client-law-blog/realising-crypto-gains-outside-the-uk
blog.macfarlanes.com/post/102h7uw/where-is-my-bitcoin-located-and-why-does-it-matter
See also:
www.stevens-bolton.com/site/insights/articles/the-high-court-considers-the-position-of-cryptoassets
www.blockchainandthelaw.com/2022/05/from-cryptic-to-some-clarity-english-law-and-policy-rising-to-the-challenge-of-cryptoassets-part-2/#page=1