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20 Questions for Qualifying Asset Holding Companies (QAHCs)

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Burton James
James Burton

Partner

London

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Image of Naomi Lawton
Naomi Lawton

Senior PSL

London

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Reilly Sorsha
Sorsha Reilly

Senior Associate

London

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16 May 2022

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 wider 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.

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