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
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