IFM40610 | Other tax issues: introduction

In the specific context of a QAHC, various rules in the Taxes Acts would result in an unintentional tax treatment without modification. Such rules have, therefore, been amended for companies that are eligible and choose to join the QAHC regime to ensure they give the desired result.

The following pages explain how certain rules are amended for the QAHC regime covering:

• Close companies (IFM40620);

• Exchange gains (IFM40630);

• Amortised cost basis of accounting (IFM40640);

• Transfer pricing (IFM40650+);

• Corporate Interest Restriction (IFM40680+).