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UK asset holding company regime

1
August
2024
Tax
|
UK asset holding company regime

This guide explains the UK’s qualifying asset holding company (QAHC) regime, introduced in April 2022, which encourages investment funds to base their holding structures in the UK.

It provides an overview of the rules, practical guidance on implementation for private equity and credit funds, and excludes real estate aspects.

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Endnotes
Authors
Solution categories
Authors
Damien Crossley
Damien Crossley
Partner, Tax
James McCredie
James McCredie
Partner, Tax
Alicia Thomas
Alicia Thomas
Partner, Tax
Sophie Donnithorne-Tait
Sophie Donnithorne-Tait
Partner, Tax
Mark Baldwin
Mark Baldwin
Senior Advisor
Rhiannon Kinghall Were
Rhiannon Kinghall Were
Head of Tax Policy