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 These unrealized gain taxes on the Bitcoin you lost in a boating accident years ago. 
 Yep. That's precisely what happened to mine🤷🏻‍♂️. If the government can prove otherwise, I'll wait.  
 Not everyone is willing to report losing  keys as it is unclear what will happen. 

My point is, why wait for this to happen if we can try to prevent it? We need better representation! 
 I agree with you but they are extremely unlikely to legislate on the positive side, are they🤷🏻‍♂️. I am quite prepared to pay a *reasonable* amount of CGT should I sell but I will not be paying a single penny in unrealised CGT. I've either lost my keys or they can put me in jail, and I'm being quite serious. That's a red line for me.