This document 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 offshore funds, controlled foreign companies, unrealized gains or losses, and the implications for pension funds and other exempt bodies. It also covers UK taxation of non-UK resident investors, including income and capital gains tax, and inheritance tax considerations for limited partnership interests.
doj/DataSet10/EFTA01386682.pdf
{"title":"Cedar Legal. ERISA and Tax Considerations","document_type":"legal","key_locations":["UK"],"document_subtype":"Confidential Private Placement Memorandum","key_organizations":["Glendower Capital Secondary Opportunities Fund IV, LP","Southern Financial LLC"]}