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

Documents

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