The good news for Bitcoin speculators is that any gains are treated as capital gains (taxed at 18%) and have an annual exemption...
What qualifies Bitcoin mining as capital gains?
If you mine and then barter I don't see how this would necessarily be taxable.
I was thinking that the reference to capital gains tax related to investment profits (e.g. someone who bought some bitcoins three months ago, then sold them now at a higher price).