This document outlines the tax considerations for UK resident investors in the Glendower Capital Secondary Opportunities Fund IV, LP. It details the requirements for investors to obtain a Unique Taxpayer Reference (UTR) and the implications for income and capital gains taxation. The document also discusses the potential for tax credits and reliefs, as well as the impact of the Taxation (International and Other Provisions) Act 2010 and the Offshore Funds (Tax) Regulations 2009.
doj/DataSet10/EFTA01389835.pdf
{"document_type":"legal","key_locations":["UK"],"document_subtype":"Confidential Private Placement Memorandum","key_organizations":["Glendower Capital Secondary Opportunities Fund IV, LP","HM Revenue & Customs"]}