As we are now over 18 months on from the introduction of the UK Qualifying Asset Holding Company (“QAHC”) tax regime in April 2022, we wanted to share a summary of what we are seeing across the market.
Background
As you may be aware, the QAHC legislation was intended to address certain tax barriers which previously prevented the use of a UK company to act as an intermediate holding company within an alternative investment structure and to facilitate the flow of capital, income and gains between investors and underlying investments.
Please refer to the attached flyer for further details on the regime, here. Asset class specific versions are also available for PE, RE, Infrastructure and Credit.
Market Landscape
