This section of the private placement memorandum outlines the tax considerations for investors in the Glendower Capital Secondary Opportunities Fund IV, LP, particularly focusing on UK tax implications for both UK and non-UK residents. It discusses the treatment of gains from offshore funds, controlled foreign companies, and the implications for pension funds and exempt bodies. It also covers inheritance tax considerations for limited partnership interests in the UK.
doj/DataSet10/EFTA01392113.pdf
{"title":"Glendower Capital Secondary Opportunities Fund IV, LP - Section 9: Certar Legal. ERISA and Tax Considerations","key_people":["Glenn Warren"],"document_type":"legal","key_locations":["UK"],"document_subtype":"Private Placement Memorandum","key_organizations":["Glendower Capital Secondary Opportunities Fund IV, LP"],"reference_numbers":["DB-SDNY-0097272","SDNY_GM_00243456","EFTA01392113"]}