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As far as I know and my somewhat limited understanding of it all, if you gift someone your account, it would be classed as a disposal (taxable event). Then if that person gave it back to you, you'd need to then make a note of the market value at that time and keep it in mind for when you dispose of it later on.

Crazy stuff to get your head around man πŸ˜‚

Mehnnnnnn....πŸ˜‚πŸ˜‚πŸ˜‚

Sexy stuff this isn't it? πŸ˜‚