This document outlines the tax considerations for UK resident investors in the Glendower Capital Secondary Opportunities Fund IV, LP. 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/EFTA01391456.pdf
{"document_type":"legal","key_locations":["UK"],"document_subtype":"tax considerations","key_organizations":["Glendower Capital","HM Revenue & Customs"],"reference_numbers":["DB-SDNY-0096376","SDNY_GM_00242560","EFTA01391456"]}