Does anyone have any guidance on how to determine the situs of closed end private equity funds owned by a non-UK domiciled individual at date of death.
Grant Middleton
AGL Tax Solutions LLP
If it’s an LP based fund then (for IHT) I believe it is where the partnership business is carried on- similar to, but not the same as, place of management and control.
Andrew Goodman
Osborne Clarke LLP