surely UK counts as legal, what with HMRC telling you how to deal with tax etc

http://www.coindesk.com/hmrc-uk-bitcoin-exchanges-dont-have-to-register-under-money-laundering-regulations/

http://stirling-westrup-tt.blogspot.com/2011/06/tt-ns-2815-future-of-money-series.html

https://bitcointalk.org/index.php?topic=145972.msg1827953#msg1827953