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A guide to legislation day 2021

The initial draft clauses for the 2022 Finance Act were published on 20 July 2021 and include more detail on previously announced proposals. Whilst the government refers to it as draft legislation for Finance Bill 2021/22 in this commentary it is referred to as draft FB 2022. The final contents of the Bill will be subject to confirmation at a later date expected to be in the Autumn though it is uncertain whether this will be combined with an Autumn Budget.

Direct taxes

Asset holding companies in alternative fund structures

Following a two-stage consultation the government is introducing a new elective regime for the taxation of qualifying asset holding companies (QAHCs) and some payments that they make. The new measures form part of a wider review of the UK funds regime launched at Spring Budget 2020 to consider tax and regulatory reforms which...

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