Hayley Moran

Hayley Moran

Hayley Moran is HMRC’s lead policy and technical adviser on the direct taxation of asset managers. She trained as an Inspector of Taxes and worked for 10 years in HMRC’s compliance functions before moving into financial services tax policy in 2014.

A new tax regime for qualifying asset holding companies
28 March 2022

A special tax regime has been created for qualifying companies to remove the obstacles preventing many funds from using UK resident asset holding companies.