It basically lays out how the U.K. government sees things like financial trading, mining, airdrops, etc.. of crypto assets and how they should be taxed.
From the article:
Indeed, the HMRC sees crypotcurrency, tokens, and digital assets of this nature as property rather than as forms of money.
As a result, cryptocurrency investors who buy based on speculation will need to pay capital gains tax, but only when they sell their coins. If you receive tokens or coins as forms of payment, whether that be from your employer, from mining, transaction fees, or even airdrops you will be liable for standard UK income tax and national insurance.