HMRC Provides Boost For Credit Fund Asset Holding Cos.

By Mark Stapleton, Daniel Hawthorne and Nicolas Kokkinos (August 3, 2022, 5:43 PM BST) -- The U.K. qualifying asset holding company, or QAHC, is a new tax advantaged regime for U.K. resident companies that was introduced into U.K. law by the Finance Act 2022, which took effect on April 1.

It is the result of an enormous amount of lobbying by various industry bodies in the fund management sector, together with a great deal of consultation and effort on the part of HM Revenue & Customs and HM Treasury.

The QAHC is designed to be an intermediary holding company to own fund assets in the private equity, private credit and real estate sectors.

At present, most...

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