This document outlines the tax considerations for UK resident investors in the Glendower Capital Secondary Opportunities Fund IV, LP. It details the requirements for obtaining a Unique Taxpayer Reference (UTR) from HM Revenue & Customs, the taxation of income and capital gains for UK investors, and the implications of the Taxation (International and Other Provisions) Act 2010 and the Offshore Funds (Tax) Regulations 2009.
documents/vol00010-efta01355046-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":["DB-SDNY-0039788","SDNY_GM_00185972","EFTA01355046"]}