Legal briefing | |

Qualifying asset holding company regime and infrastructure investors

Overview

In a bid to bolster its attractiveness to the asset management sector, the UK is introducing a new tax efficient vehicle: the qualifying asset holding company (“QAHC”, pronounced “quack”). The elective regime will be introduced in April 2022 and, by providing a simplified basis of taxation and a host of generous tax benefits, should allow the UK to compete with Luxembourg and other competitor jurisdictions.

Please see our briefing below, providing a simplified overview of the tax benefits and consequences of QAHCs, exploring how they will benefit infrastructure funds and investors and commenting on how QAHCs compare with Luxembourg's offering.

If you have any questions please do get in touch.

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