STSM041560 - Exemptions and reliefs: exemptions: Qualifying Asset Holding Companies

A Qualifying Asset Holding Company (QAHC) is a company which holds and manages investments and also meets certain conditions. See IFM4000 for more information.

Where a QAHC repurchases shares or loan capital it has previously issued, this is exempt from both Stamp Duty and Stamp Duty Reserve Tax (SDRT). See IFM41100 for more information.