QAHC Regime
The advantages
What are some of the advantages of QAHCs?
What are some of the advantages of QAHCs?
Regulatory compliance:
Aligns with the EU's European anti-tax avoidance directive 3 (ATAD III) regulations, to remove the necessity to establish substance in more expensive jurisdictions.
Tax efficiency:
The simplified structure allows for various tax exemptions and reliefs, such as exemptions on capital gains and profits from overseas property businesses, which can lead to substantial tax savings.
Application flexibility:
Allows for QAHC status application for both existing and newly incorporated companies to provide flexibility and ease of registration.
Combined with a RIF
Combined with a RIF
Combining a QAHC with a Reserved Investor Fund (RIF) offers a powerful solution for institutional investors, fund managers and family offices seeking tax efficiency, flexibility and operational simplicity. A QAHC provides a robust corporate structure with favourable tax treatment, including exemptions on certain gains and withholding taxes, while a RIF delivers a flexible, cost-effective and investor-friendly fund vehicle with reduced regulatory requirements. Together, they create an optimal platform for private equity, real estate and credit investments, helping sophisticated investors to structure their holdings efficiently and maximise returns while maintaining compliance with UK investment regulations.
Webinar: Why fund managers are turning to UK QAHCs
Watch the recording of our 55-minute webinar where we discussed:
- What is a QAHC
- The advantages
- Tax considerations
- Qualifying criteria for setting up as a QAHC
- Applying for QAHC status
- How they work and how they are administered
- QAHC considerations
- What the future looks like for QAHCs
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