PieUK

Nowhere in the HMRC guidance is burning of an NFT or token mentioned. Can anyone clarify if HMRC will treat a token or NFT burn as a disposal? Since nothing is provided in return it's reasonable to say that a burn is not considered a sale. However a burn is similar to gifting. Either way, beneficial ownership is lost during a burn which suggests that a disposal did take place. Please could somebody point me to anything with HMRCs updated thinking on such matters? Many thanks,