Policy paper
New tax regime for asset holding companies (AHCs)
This tax information and impact note sets out a new regime for the taxation of qualifying asset holding companies (QAHCs) and certain payments that QAHCs may make
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This measure introduces a regime for the taxation of qualifying asset holding companies (QAHCs) and certain payments that QAHCs may make.聽A QAHC must be at least聽70% owned by diversely-owned funds, or certain institutional investors, and聽mainly carry out investment activity with no more than insubstantial聽trading.聽
Updates to this page
Published 27 October 2021