So no VAT on cryptocurrency-service, cryptocurrency-cryptocurrency transactions, but yes VAT on cryptocurrency-goods. And standard rules on capital gains, income tax, corporate tax if you treat your bitcoin as an asset with a liquid price. ie you pay income tax whether you are paid in money or assets of equivalent worth. You pay cap gains on annual asset appreciation.

Does this mean one has to pay Capital Gains or not?

It seems to suggest that buying bitcoin based on speculation is considered gambling and thus GCT isn't applicable (nor is offsetting your losses against other taxable income).

I doubt that. Not all speculation is gambling. They say:

"Gains and losses incurred on Bitcoin or other cryptocurrencies are chargeable or allowable for CGT if they accrue to an individual [...]"

But also:

"depending on the facts, a transaction may be so highly speculative that it is not taxable or any losses relievable"

In my opinion, this means that gains from regular buying and selling of bitcoin are very likely subject to CGT, and that there would have to be an additional element of risk or chance to make it more speculative in order to be exempt from CGT.

I wouldn't want to defend any other position and therefore I will be including my bitcoin gains (and potentially losses) in my CGT tax return.

I think it means normal people pay CGT, rich people don’t need to.

Normal people, as in average earners, are unlikely to pay any tax at all. They tend to use spread betting or stay below their £11,300 CGT allowance.

From what it looks like, yes.

Why are they concerned about being homogenous with EU rules when brexit was clearly voted for and said to be enacted and on the way?

More evidence of a 'stall forver' plan for brexit.

Fist off, this was written pre-Brexit.

Second, given the importance of the EU to UK trade, it’s likely that almost all regulations will be harmonised with the single market going forwards anyway.

Because Brexit wasn't a consideration in 2014. Even if it were, EU regulations that come into force during the notice period, or in the case of the U.K., a further 2 year extension period are still applicable.

Take GDPR for example. It's protections will apply to UK citizens, just as any other EU citizen, from May 2018 until such time that a) the notice period and extension period have lapsed, b) the UK government subsequently rescinds or replaces the relevant legislation.

this was written in 2014