Sarah Squires has recently contributed to the British Tax Review Finance Act Notes, explaining the various changes made by Schedule 4 Finance (No 2) Act 2023 to the tax treatment of various types of investment vehicle. The changes discussed include amendments to the qualifying asset holding company (QAHC) regime and further changes to various REIT conditions .
The note on Schedule 4 can be accessed here:
(This material was first published by Thomson Reuters, trading as Sweet & Maxwell, 5 Canada Square, Canary Wharf, London, E14 5AQ, in the British Tax Review as “Section 35 and Schedule 4: investment vehicles” in BTR, Issue 4, 2022 and is reproduced by agreement with the publishers.)
