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 treatment of capital gains and the impact of pro rata distributions of fund assets.
doj/DataSet10/EFTA01386681.pdf
{"document_type":"legal","key_locations":["UK"],"document_subtype":"tax considerations","key_organizations":["Glendower Capital Secondary Opportunities Fund IV, LP","HM Revenue & Customs"]}