This briefing was originally published on 18 November 2021 and was last updated on 7 September 2022.
Since April 2022, the UK has had a new tax efficient vehicle – the qualifying asset holding company (or QAHC). This is a key change in the UK’s tax strategy for asset management, designed to enhance the UK’s attractiveness to the sector.
This briefing is intended to be a helpful guide to the regime, providing an overview of the eligibility requirements and tax benefits, as well as discussing how it compares with Luxembourg's rival offering.
For those interested in finding out more about how the QAHC could be used in their businesses please do get in touch.
For more of our content on alternative asset management, please visit our dedicated online hub.