HM Revenue & Customs is administering and amending the Qualifying Asset Holding Companies (QAHC) tax regime, which provides specific tax treatment for companies holding qualifying assets. The regime is currently undergoing amendments and has been subject to equality impact assessment screening.
In response to: Amendments to the Qualifying Asset Holding Companies rules
This measure sets out changes that will make sure the conditions to be a qualifying asset holding company better align with the intended scope of the regime.
In response to: Amendments to the Qualifying Asset Holding Companies regime
This measure sets out changes that will make sure the conditions to be a qualifying asset holding company better align with the intended scope of the regime.
In response to: 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