This document outlines the tax and legal considerations for investors in the Glendower Capital Secondary Opportunities Fund IV, LP, particularly focusing on UK resident investors. It discusses 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.
doj/DataSet10/EFTA01383072.pdf
{"document_type":"legal","key_locations":["UK"],"document_subtype":"Tax and Legal Considerations","key_organizations":["Glendower Capital Secondary Opportunities Fund IV, LP","HM Revenue & Customs"],"reference_numbers":["DB-SDNY-0082684","SDNY_GM_00228868","EFTA01383072"]}