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Trade Publication Article
To Have or to Hold
2022
Overview
The UK government recognizes that extensive infrastructure already exists in the UK, and the QAHC should enable firms to leverage their existing UK-based talent in operationalizing an asset holding company structure in the UK; viewed holis-tically, a burgeoning QAHC market should materially drive economic activity in the UK with all that infrastructure required to support it, even if the increase in corporate tax revenue inflows to the UK would only be incremental. [...]certain institutional investors are considered \"good\" investors by virtue of their being relevant qualifying investors, including pension funds, sovereign wealth funds, certain life insurance business, along with UK and non-UK REITs. [...]a QAHCs investment strategy should not involve the acquisition of equity securities that are listed or traded on a recognized stock exchange or any other public market or exchange or other interests that derive their value from such securities, other than for the purpose of facilitating a change in control of the issuer of those securities with the result that its securities are no longer so listed or traded. The QAHC only enhances that already attractive starting point; a QAHC will benefit from a 100% exemption on capital gains derived on the disposal of shareholding (no matter the size or duration, although excluding those that derive their value substantially from UK real property) and crucially without imposing the investee \"trading\" requirement currently embedded in the SSE.
Publisher
Thomson Reuters (Tax & Accounting) Inc
