Taxation of AHCs in alternative fund structures

Released 20 July 2021

HMRC have published a policy paper and draft legislation concerning new rules affecting the taxation of qualifying asset holding companies (AHCs) and some payments they make.

HM Treasury (HMT) has also published a summary of responses to the second stage consultation on changes to the tax treatment of AHCs in alternative fund structures.

The second stage consultation on the tax treatment of asset holding companies (AHCs) closed on 23 February 2021. The Government is now setting out the detail of the forthcoming regime for AHCs, as well as targeted changes to the tax regime for Real Estate Investment Trusts. Draft legislation is being published across both of these areas for discussion with stakeholders. The legislation is intended to be taken forward in the next Finance Bill.

View the policy paper and draft legislation Taxation of asset holding companies in alternative fund structures.

View the policy paper and draft legislation Real Estate Investment Trusts: amendments.

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