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The UK’s new “Qualifying Asset Holding Company” tax regime: A need-to-know Q&A

Client memorandum | March 17, 2022

The UK’s new Qualifying Asset Holding Company (“QAHC”) tax regime, designed to benefit investment funds and other institutional investors, will become available starting April 1, 2022. The regime may be particularly attractive to investment businesses which have existing substance in the UK, and/or those which have investments in the UK. Recent official guidance has clarified some aspects of this new regime, although there are open questions as to how some of these rules will be interpreted in the UK, as well as how companies within the regime will be perceived by tax authorities in other jurisdictions.

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