Compliance status across the four Whitford entities is mixed: the Trust is current, the Individual file is in review, the SPV is pending first sync, and Whitford HK Ltd KYC has expired (overdue 120 days). Two estimated-tax payments are live, one overdue.
Entity KYC status
| Entity | Jurisdiction | KYC status | Next action |
|---|---|---|---|
| Whitford Family Trust | Singapore | Approved | Periodic review in ~337 days |
| Daniel Whitford (Individual) | Singapore | In review | Source-of-wealth letter refresh due Q3 2026 |
| Whitford Capital Ltd (SPV) | Cayman | Pending | Awaiting first KYC sync |
| Whitford HK Ltd (Holdco) | Hong Kong | Expired | UBS HK requested updated UBO docs — overdue 120 days |
Tax obligations
- US Federal estimated tax — Q2 2026 (Whitford Capital Ltd): USD 184K, due in ~30 days.
- US Federal estimated tax — Q1 2026: USD 62.5K, overdue 6 days — confirm settlement / acknowledgement.
Residency day-count tests in force
- UK — Statutory Residence Test, 183-day threshold (365-day window).
- US — Substantial Presence Test, 183 weighted days over a 1,095-day window.
- Schengen — 90 days in any rolling 180-day window.
- Singapore — 183 days in the calendar year.
Source of wealth
Trust wealth originates from the 2018 sale of WX Holdings (Singapore technology); the trust deed was last refreshed in November 2024.
Priority actions
- Whitford HK Ltd — clear the expired KYC and deliver UBO documentation to UBS Hong Kong.
- Settle / acknowledge the overdue Q1 2026 US estimated tax (USD 62.5K).
- Prepare the Q3 2026 source-of-wealth refresh for the Individual file.
As of 12 May 2026.