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BVCA Policy & Technical Guide – The Qualifying Asset Holding Company Regime – August 2023

Publish Date 22 Aug 2023
Categories BVCA Technical Updates

The UK’s qualifying asset holding company (QAHC) regime provides the funds industry with a holding vehicle that has a range of tax benefits, including a broad exemption from tax on gains from shares. This Policy & Technical Guide has been prepared by members of the BVCA Taxation Committee and contains detailed guidance for BVCA members on the QAHC rules. This guidance is specifically tailored to the private capital industry and includes information on how the rules apply to specific scenarios such as buyout funds and credit funds.

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Further information

FOR FURTHER INFORMATION PLEASE CONTACT THE BVCA

 +44 (0)20 7492 0400

 policy@bvca.co.uk