Market leading insight for tax experts
View online issue

20 questions on QAHCs

Speed read
Finance Act 2022 has introduced a new regime for qualifying asset holding companies (QAHCs). The new regime, which came into force on 1 April 2022, offers qualifying companies a wide range of tax benefits, broadly intended to ensure that investors are taxed no less favourably than had they invested in the underlying assets directly. Although the policy intention behind the new regime was primarily designed to benefit alternative investment holding structures, it offers significant benefits and is expected to be attractive to a wide range of investors and holding structures. The reforms are part of a wider and ongoing drive by the UK government to allow the UK to compete with other, more established, holding company jurisdictions in a post-Brexit environment.

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.