This document outlines the tax considerations for UK resident investors in the Glendower Capital Secondary Opportunities Fund IV, LP. It details the tax implications on income and capital gains for investors, including the requirement for a unique taxpayer reference (UTR) and potential tax credits for foreign taxes. It also discusses the tax treatment of dividends and capital gains, and the impact of the Taxation (International and Other Provisions) Act 2010 and the Offshore Funds (Tax) Regulations 2009.
documents/vol00010-efta01364831-pdf.pdf
{"document_type":"legal","key_locations":["UK"],"document_subtype":"tax considerations","key_organizations":["Glendower Capital Secondary Opportunities Fund IV, LP","HM Revenue & Customs"],"reference_numbers":["GLDUS238"]}