Tax (UK)

Learn more about the AIMA's work on the following topics by clicking below: 

Asset Holding Companies (AHCs)

HM Treasury and HM Revenue & Customs are considering the introduction of a tax regime for UK-based Asset Holding Companies (AHCs) within broader collective investment structures. Two consultations on this matter have been conducted.

Securitisation Companies Tax Regime

HM Treasury and HM Revenue & Customs are consulting on the reform of the taxation of securitisation companies, seeking views on the Stamp Duty loan capital exemption as it applies to securitisations and to insurance-linked securities.

UK Funds Review

HM Revenue & Customs and HM Treasury are considering the reform of the current UK funds regime. AIMA and the ACC have submitted a response to the UK Government’s call for input on this matter.