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

• From: HM Revenue & Customs
• Published: 27 October 2021

Documents

New tax regime for asset holding companies (AHCs)

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Details

This measure introduces a regime for the taxation of qualifying asset holding companies (QAHCs) and certain payments that QAHCs may make. A QAHC must be at least 70% owned by diversely-owned funds, or certain institutional investors, and mainly carry out investment activity with no more than insubstantial trading. 

Published 27 October 2021