If you legally own it, you can legally be held accountable and taxed on it π
Discussion
That's not my reading of it but I know what you mean. It's just an asset though and is obviously liable for CGT should you sell it. I don't see what other tax law it could or would fall under. Unless of course, they make up a new one and if they do, I'll be moving to The Cayman Islandsπ¬π.