International credit fund structuring using QAHCs and a comparison with Luxembourg downstream structuring

UK Private credit

This session will take place in-person only, virtual attendance is not available.

If you would like to attend, please email [email protected].

As part of the UK Funds Review announced by HMT and Treasury and after much consultation with industry representatives, the new Qualifying Asset Holding Company (QAHC) has just been launched with effect from April 2022.  The QAHC is a new UK tax resident company with special tax benefits designed to be used as an asset holding vehicle with particular possibilities as a subsidiary vehicle for private credit/equity funds.

Legislation is now in place and HMRC guidance has recently been issued in relation to the QAHC and this in person event will consider to what extent the QAHC is fit for purpose as a potential subsidiary vehicle for international loan origination and credit funds.

This session will focus on the details of the new UK QAHC rules and also the potential advantages and disadvantages of the use of the QAHC versus traditional Luxembourg subsidiary asset holding vehicles for loan origination and credit funds. It will also include some of the latest thinking in relation to how the rules are likely to be applied in practice to loan origination and credit funds.

Please note, this session is open to fund managers only. To receive the invite code, please email [email protected]

Sponsored by: