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The qualifying asset holding companies regime

What is the qualifying asset holding companies regime? Asset holding companies are utilised by investors to pool their investments. One of the central motivations of an asset holding company is to ensure that the ultimate investors in the underlying assets are able to invest in

Surviving in a harsh climate

Tax insurance, ie insurance cover for identified tax risks, by its very nature, gives an insight into what gets a taxpayer’s heart racing (see ‘Uncertainty and risk’, Taxation, 30 July 2020, page 22, The concern may be around a difficult point of interpretation, the