This document outlines the tax considerations for investors in the Glendower Capital Secondary Opportunities Fund IV, LP, particularly focusing on UK resident investors. 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/EFTA01394257.pdf
{"document_type":"legal","key_locations":["UK"],"document_subtype":"Tax Considerations","key_organizations":["Glendower Capital Secondary Opportunities Fund IV, LP","HM Revenue & Customs"]}