This section of the document discusses the tax implications for investors in the Glendower Capital Secondary Opportunities Fund IV, LP, particularly focusing on UK tax considerations for both UK and non-UK residents. It covers the treatment of offshore funds, controlled foreign companies, unrealized gains or losses, and the implications for pension funds and other exempt bodies. Additionally, it addresses the UK taxation of non-UK resident investors, including income and capital gains tax, and inheritance tax considerations for limited partnership interests.
doj/DataSet10/EFTA01389410.pdf
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