The Tax Treatment of Asset Holding Companies in Alternative Fund Structures: government response to second stage consultation
This document is seeking views on detailed design features of a new regime for AHCs. It also summarises the responses submitted to the initial March 2020 consultation and outlines the government’s response.
The initial consultation on asset holding companies closed on 19 August 2020 and the government is grateful for the responses received. The government has carefully considered those responses and believes that there is a strong case for change in this area. It is therefore launching a second stage consultation on detailed design features of a new regime for AHCs which will close on 23 February 2021. The consultation will also consider targeted changes to the REIT regime. Draft legislation will then be published during 2021, allowing for a period of technical consultation ahead of its inclusion in the Finance Bill.