This section of the document discusses the tax implications for investors in the Glendower Capital Secondary Opportunities Fund IV, LP, particularly in relation to offshore fund rules, UK tax considerations for both UK and non-UK residents, and inheritance tax implications. It outlines how different types of investors, such as UK resident individuals, companies, pension funds, and non-UK residents, may be affected by UK tax laws, including potential liabilities and exemptions.
documents/vol00010-efta01354319-pdf.pdf
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