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  • US Taxes | Rawlinson & Hunter LLP

    US TAXES Several years ago we created our own team of ‘dualhandlers’ with the necessary technical expertise to deal with both UK and US tax filings. Led by two partners, the team has flourished and has a strong presence in the Firm’s overall private client offering, representing our clients with both HMRC (as agents) and the IRS (as enrolled agents). We now deal with many clients with UK and US, or just US, tax exposure. While many of them are US citizens or Green Card holders living in the UK, we also deal with US individuals living in third countries, US based individuals with international assets and non-US individuals who have a US tax footprint because they have US situated property or receive US income. Getting the tax filing correct in both countries is the first step. If we are dealing with a US individual who is resident in the UK, the priority is to ensure that the tax payable across the two jurisdictions is not higher than it needs to be. This requires our team to have an enhanced understanding of the remittance basis of taxation where the client is not domiciled in the UK, and full familiarity with the operation of the UK/US Double Tax Treaty. Another crucial point is to ensure that available tax credits are created at the right time, utilised in the right direction and not wasted. We can also deal with other US tax reporting, including Foreign Bank Account Reporting and the reporting of trust interests. But the compliance work is really just the tip of the iceberg. Pre-planning is highly recommended since there are so many mismatches of tax treatment in areas such as investment products and vehicles, charitable donations and the timing of income and gain recognition (to name but a few) which can increase the global tax burden for such clients, unless care is taken. We can also advise on UK and US anti-avoidance provisions, the interaction between US Estate and Gift Tax and UK Inheritance Tax, the treatment of trust interests in both jurisdictions, the tax treatment of pensions and the classification of business entities to list just a few of the areas of expertise which we have. Our Specialists

  • Accountants | Rawlinson & Hunter LLP

    CLEAR ADVICE IN A COMPLEX WORLD A leading firm of Chartered Accountants since 1933 Tell me more about your... Services Our Services Art World Audit & Assurance Charities Estates Family Office Non-Resident Trusts Corporate Outsourcing Private Client Property Tax Tax Advice Tax Compliance Tax Investigations Transaction Support Probate Employment Taxes Trusts US Taxes Valuations VAT Advice Wealth Reporting SDLT Advice I'm looking for... People Our People Alan Ive Alex Jones Catherine Thompson Chris Hawley Craig Davies Graeme Privett James Randall Kristina Volodeva Kulwarn Nagra Mark Harris Michael Foster Paul Huggins Toby Crooks Trevor Warmington Gillian Lawrence Hiral Kanzaria Katharine Haggie Lee Moss Mark Shaw Sarah Fernando Sharon Gillies Stephen Yates Steve Williams William Watson Yueling Wei Partners Directors & Consultants Chris Bliss Paul Baker Philip PretteJohn Salma Khan Louise Catt Claire Osborne

  • Jeremy Stein

    OUR PEOPLE Search Our strength lies in our people whose expertise and commitment enable us to provide a top quality pro-active tailored service in every office. By forename... Select person... By surname... Select person... Reset Filters By expertise... Select expertise... Back Jeremy Stein Director +44 (0)20 7842 2184 jeremy.stein@rawlinson-hunter.com Jeremy joined Rawlinson & Hunter as a Chartered Tax Adviser in August 2016 and provides tax compliance and advisory services to his client base. Jeremy’s client portfolio includes mainly UK resident non-domiciled individuals and their associated structures, including offshore trusts and companies. He also deals with non-resident individuals. His clients are primarily High Net Worth or Ultra High Net Worth. Jeremy has wide-ranging advisory experience but has a particular interest in UK residence, domicile and remittance planning issues. He has specialist knowledge of the UK’s Statutory Residence Test. Jeremy’s previous experience gained in a Big 4 and mid-tier accountancy firm includes advising a wide range of clients on their UK personal tax affairs including MPs, Lords, international musicians, entrepreneurs, wealthy individuals and families; and internationally mobile senior executives. Expertise: Private Client Tax Advice Tax Compliance Tax Investigations

  • Our People | Rawlinson & Hunter LLP

    OUR PEOPLE Search Our strength lies in our people whose expertise and commitment enable us to provide a top quality pro-active tailored service in every office. TAX By forename... Select person... By surname... Select person... By expertise... Select expertise... Reset Filters Alan Ive Partner T: +44 (0)20 7842 2256 E: alan.ive@rawlinson-hunter.com View Bio... Catherine Thompson Partner T: +44 (0)20 7842 2028 E: catherine.thompson@rawlinson-hunter.com View Bio... Craig Davies Partner T: +44 (0)20 7842 2136 E: craig.davies@rawlinson-hunter.com View Bio... Hiral Kanzaria Partner T: +44 (0)20 7842 2102 E: hiral.kanzaria@rawlinson-hunter.com View Bio... Katharine Haggie Partner T: +44 (0)20 7842 2153 E: katharine.haggie@rawlinson-hunter.com View Bio... Kulwarn Nagra Partner T: +44 (0)20 7842 2130 E: kulwarn.nagra@rawlinson-hunter.com View Bio... Mark Shaw Partner T: +44 (0)20 7842 2217 E: mark.shaw@rawlinson-hunter.com View Bio... Paul Huggins Partner T: +44 (0)20 7842 2197 E: paul.huggins@rawlinson-hunter.com View Bio... Trevor Warmington Partner T: +44 (0)20 7842 2198 E: trevor.warmington@rawlinson-hunter.com View Bio... Yueling Wei Partner T: +44 (0)20 7842 2098 E: yueling.wei@rawlinson-hunter.com View Bio... Claire Osborne Director T: +44 (0)20 7842 2021 E: claire.osborne@rawlinson-hunter.com View Bio... Lee Moss Director T: +44 (0)20 7842 2227 E: lee.moss@rawlinson-hunter.com View Bio... Louise Catt Director T: +44 (0)20 7842 2019 E: louise.catt@rawlinson-hunter.com View Bio... Philip Prettejohn Consultant T: +44 (0)20 7842 2116 E: philip.prettejohn@rawlinson-hunter.com View Bio... Sarah Fernando Director T: +44 (0)20 7842 2147 E: sarah.fernando@rawlinson-hunter.com View Bio... Stephen Yates Director T: +44 (0)20 7842 2205 E: stephen.yates@rawlinson-hunter.com View Bio... Mark Wong Director T: +44 (0)20 7842 2158 E: mark.wong@rawlinson-hunter.com View Bio... Alex Jones Partner T: +44 (0)20 7842 2225 E: alex.jones@rawlinson-hunter.com View Bio... Chris Hawley Partner T: +44 (0)20 7842 2138 E: chris.hawley@rawlinson-hunter.com View Bio... Graeme Privett Partner T: +44 (0)20 7842 2137 E: graeme.privett@rawlinson-hunter.com View Bio... James Randall Partner T: +44 (0)20 7842 2131 E: james.randall@rawlinson-hunter.com View Bio... Kristina Volodeva Partner T: +44 (0)20 7842 2126 E: kristina.volodeva@rawlinson-hunter.com View Bio... Mark Harris Partner T: +44 (0)20 7842 2125 E: mark.harris@rawlinson-hunter.com View Bio... Michael Foster Partner T: +44 (0)20 7842 2223 E: michael.foster@rawlinson-hunter.com View Bio... Toby Crooks Partner T: +44 (0)20 7842 2140 E: toby.crooks@rawlinson-hunter.com View Bio... William Watson Partner T: +44 (0)20 7842 2111 E: william.watson@rawlinson-hunter.com View Bio... Chris Bliss Consultant T: +44 (0)20 7842 2122 E: chris.bliss@rawlinson-hunter.com View Bio... Gillian Lawrence Director T: +44 (0)20 7842 2170 E: gillian.lawrence@rawlinson-hunter.com View Bio... Lisa Festerling Director T: +44 (0)20 7842 2148 E: lisa.festerling@rawlinson-hunter.com View Bio... Paul Baker Consultant T: +44 (0)20 7842 2132 E: paul.baker@rawlinson-hunter.com View Bio... Salma Khan Director T: +44 (0)20 7842 2070 E: salma.khan@rawlinson-hunter.com View Bio... Sharon Gillies Director T: +44 (0)20 7842 2161 E: sharon.gillies@rawlinson-hunter.com View Bio... Steve Williams Director T: +44 (0)20 7842 2235 E: steve.williams@rawlinson-hunter.com View Bio... Jeremy Stein Director T: +44 (0)20 7842 2184 E: jeremy.stein@rawlinson-hunter.com View Bio...

  • Audit & Assurance | Rawlinson & Hunter LLP

    AUDIT & ASSURANCE Whilst audits are a statutory requirement in many of the jurisdictions in which we operate, in others they are not. We find many clients still request audits in those locations for a variety of reasons, such as to ensure that their affairs are correctly managed. Those clients often find that the local management’s knowledge of, and involvement in, the audit process often engenders stronger corporate governance and re-emphasises the importance of the entity’s controls. Where the expense of a full financial statement or systems audit cannot be readily justified, we also regularly undertake limited scope procedures focused on those areas of higher risk which we and our clients identify as benefiting from enhanced external scrutiny. ​ Rawlinson & Hunter has extensive experience of providing audit and assurance services to a wide range of companies and groups from many industries. Our clients range from start-up businesses to large listed international groups operating in sectors as diverse as entertainment, media, the arts, fund management, fashion and property investment. ​ ​Many would argue that an audit has its limitations and provides little real value prospectively. At Rawlinson & Hunter, we adopt a different approach and do not treat the audit merely as a statutory obligation. We strive to understand the way in which the business works and to help identify ways to improve it, with the aim of delivering some added value to the shareholders. We try to involve our client in the audit process and, like all of our services, our audits are partner-led, ensuring our clients benefit from our extensive business advisory experience. ​ The ​audit and assurance services which we provide can therefore deliver demonstrable insights and real cash savings to our clients. The recommendations which we make enable decision makers to take confident, informed decisions about their business, reduce risk and take advantage of any opportunities. Audit work in most jurisdictions is a regulated activity and can only be carried out by certain firms within the Rawlinson & Hunter International grouping of firms. Refer to Legal for further information regarding Rawlinson & Hunter International. ​ Tax Our Specialists Craig Davies Partner E: craig.davies@rawlinson-hunter.com T: +44 (0)20 7842 2136 View bio... William Watson Partner E: william.watson@rawlinson-hunter.com T: +44 (0)20 7842 2111 View bio... Kulwarn Nagra Partner E: kulwarn.nagra@rawlinson-hunter.com T: +44 (0)20 7842 2130 View bio... Yueling Wei Partner E: yueling.wei@rawlinson-hunter.com T: +44 (0)20 7842 2098 View bio...

  • Transaction Support | Rawlinson & Hunter LLP

    TRANSACTION SUPPORT We act for publicly quoted and private companies, as well as entrepreneurs and shareholders, to offer an extensive range of transactional and advisory services. Successful businesses are constantly growing, changing and expanding, whether organically or by acquisition. Our bespoke approach provides timely and succinct reports to directors, shareholders and finance providers and has given us a reputation for delivering real value at a cost effective price. We offer comprehensive advice on how to structure transactions tax efficiently, such as acquisitions, disposals, restructuring, mergers, demergers, reconstructions and IPOs. We also have a great deal of expertise in obtaining clearance from HM Revenue & Customs for transactions where appropriate. Buying and selling a business or part of a business can prove a huge distraction to the investors, targets and the management team. This tension inevitably distracts focus from the day to day operations. Our multi-disciplinary team of experienced partners and staff can ease some of this burden while ensuring that a calm eye is kept on the financial and commercial opportunities which these changes inevitably bring. The areas where we typically might provide support include transaction advice and support, acquisition and disposal related tax and VAT advice, pre-disposal health checks, financial and tax due diligence (for vendor or buyer), exit route planning for investors, management buy-outs and buy-ins, key employee retention and incentivisation and succession planning. Our approach to all transactional due diligence work is to ensure that our partners and senior staff fully participate in the project, ensuring that our subsequent advice focuses on the key issues that we see facing the transaction and is provided by those with sufficient experience to give such advice. Our Specialists Craig Davies Partner E: craig.davies@rawlinson-hunter.com T: +44 (0)20 7842 2136 View bio... James Randall Partner E: james.randall@rawlinson-hunter.com T: +44 (0)20 7842 2131 View bio... Mark Shaw Partner E: mark.shaw@rawlinson-hunter.com T: +44 (0)20 7842 2217 View bio... Yueling Wei Partner E: yueling.wei@rawlinson-hunter.com T: +44 (0)20 7842 2098 View bio... Steve Williams Director E: steve.williams@rawlinson-hunter.com T: +44 (0)20 7842 2235 View bio... Hiral Kanzaria Partner E: hiral.kanzaria@rawlinson-hunter.com T: +44 (0)20 7842 2102 View bio... Kulwarn Nagra Partner E: kulwarn.nagra@rawlinson-hunter.com T: +44 (0)20 7842 2130 View bio... William Watson Partner E: william.watson@rawlinson-hunter.com T: +44 (0)20 7842 2111 View bio... Sarah Fernando Director E: sarah.fernando@rawlinson-hunter.com T: +44 (0)20 7842 2147 View bio...

  • Art World | Rawlinson & Hunter LLP

    ART WORLD Rawlinson & Hunter has been at the forefront of the provision of tax and accounting advice to the art world since our formation almost ninety years ago. We act for leading artists, galleries and dealers on their underlying businesses and specific transactions. Many of our private clients are also avid collectors and we advise them regularly on transactional practicalities. ​ We provide intelligent, well thought out and practical advice on the financial aspects of art transactions. Our unrivalled experience in advising on complex issues, often involving a number of jurisdictions with their associated tax implications, has given us a unique understanding of the requirements of those at the business end of the art world, as well as collectors. ​ Our services for clients typically cover the structuring of trusts and other holding vehicles for the acquisition and long term ownership of art, along with IT support for the creation and maintenance of complex art (and other asset) databases for businesses and also individual collectors. We provide tax advice on international cross-border aspects of art related transactions including, amongst other things, complex VAT analysis, personal tax considerations for non-domiciled individuals and transfer pricing issues for international gallery groups. We also provide VAT and ARR mitigation advice relating to the purchase/ sale of works of art both within the EU and outside the EU. This is all in addition to the important routine work such as accounting and tax compliance support for art-related businesses, ranging from full day-to-day involvement in management accounting, payroll and VAT services through to the annual audit and corporate tax process. ​​ Our experience has shown that having an in-depth knowledge of the UK and EU VAT rules relating to art, and an understanding of our clients’ affairs, assists in tailoring transactions to meet the needs of each client. Fundamentally however, whilst art is increasingly seen as an ‘asset class’, it is principally there to be enjoyed and we never lose sight of this in providing our pragmatic advice. ​ We have more information on this service available through our dedicated micro-site here . Our Specialists Catherine Thompson Partner E: catherine.thompson@rawlinson-hunter.com T: +44 (0)20 7842 2028 View bio... Hiral Kanzaria Partner E: hiral.kanzaria@rawlinson-hunter.com T: +44 (0)20 7842 2102 View bio... Toby Crooks Partner E: toby.crooks@rawlinson-hunter.com T: +44 (0)20 7842 2140 View bio... Sharon Gillies Director E: sharon.gillies@rawlinson-hunter.com T: +44 (0)20 7842 2161 View bio... Craig Davies Partner E: craig.davies@rawlinson-hunter.com T: +44 (0)20 7842 2136 View bio... Mark Harris Partner E: mark.harris@rawlinson-hunter.com T: +44 (0)20 7842 2125 View bio... Sarah Fernando Director E: sarah.fernando@rawlinson-hunter.com T: +44 (0)20 7842 2147 View bio...

  • Tax Investigations | Rawlinson & Hunter LLP

    TAX INVESTIGATIONS HMRC has been reorganised with the objective of maximising its ability to close the ‘tax gap’. As part of this, taxpayers with significant wealth or complexity have been corralled into tax offices serviced by the Wealthy Team, the focus of which is to identify cases for enquiry. Many of our private clients are serviced by these specialist tax offices and we are therefore used to dealing with them on a daily basis. Our experience is that HMRC personnel are better trained than ever before and better equipped to detect irregularities or grey areas in a taxpayer’s tax return. They also have a wealth of information from third parties, both in the UK and abroad, against which they can cross-check the accuracy of a return and identify potential omissions. Tax enquiries are a fact of life for clients with complex affairs, both private individuals and companies. Most of these enquiries are not random, but are selected carefully by the HMRC officer because there are aspects of a submitted tax return which warrant further scrutiny and might result in an increased tax liability. Sometimes, the tone of HMRC enquiry letters can seem accusatory or threatening, and can be a source of worry to clients who regard themselves as diligent and honest in their tax affairs. At Rawlinson & Hunter we recognise the emotional stress which a tax enquiry can place on a client, as well as the disruption to personal and business life which can result. Our experience allows us to demystify HMRC correspondence and explain the issues at stake in a clear and precise manner. We represent our clients in correspondence, calls and meetings with HMRC with the objective of bringing the enquiry to a successful conclusion as soon as possible. Sometimes, new clients come to us because irregularities have been identified in their tax affairs, either by them or by HMRC in the course of an enquiry. We are experienced in making a full disclosure to HMRC, presenting the strongest technical interpretation and negotiating with them to reduce any tax geared penalty to the statutory minimum allowed under the law. Our Specialists

  • Trusts | Rawlinson & Hunter LLP

    TRUSTS Trusts frequently feature as an important part of a family’s inter-generational wealth and succession planning, for many diverse reasons. Fundamentally, they can be used to preserve capital and provide an income stream for current and future generations of a family. The tax treatment of trusts can be complex. UK resident trusts are subject to income tax and CGT in their own right and many are subject to Inheritance Tax every 10 years. Trustees are also required to enter information about the trust, its terms, its assets, its settlor and beneficiaries on a trust register. Administering a trust in the UK has considerable responsibilities associated with it. Some of these are compliance and reporting responsibilities such as the bookkeeping of transactions, the preparation of accounts for the trust, the preparation of trust tax returns, ensuring that entries on the trust register are properly updated and that any regulatory disclosures are made accurately and on a timely basis. Other requirements are less routine. Trustees need careful guidance in making decisions about trust assets and the trust fund itself, especially where they are required to exercise their discretion in making distributions of income and capital to beneficiaries, making loans etc. A professional understanding of trust law and trustee responsibilities is crucial. This is why we often act as trustee alongside our clients, where trusts form part of their family succession planning. We prefer to do this through our trust corporation, The R&H Trust Co (UK) Ltd, since this offers flexibility (most of our private client partners are also directors of the trust corporation) and continuity, since the problems and costs encountered when replacing or appointing a trustee on the retirement or death of an individual are avoided. Our partners are experienced in dealing sensitively with the demands of a trustee’s role. They are used to dealing with the demands of multiple jurisdictions and the complex regulatory, tax and reporting requirements involved. They actively seek solutions tailored to ensure that, while the trust assets are preserved and can grow, the beneficiaries’ interests are maintained. They understand that full accountability and efficient administration are essential, coupled with an ability to deal sensitively with beneficiaries at every stage in life. Our highly experienced trust team handles all aspects of trustee accounting and administration, as well as dealing with the accounting and administration of estates and charities. The team also offers a range of services to Family Offices, including the ground-breaking wealth reporting offering. Our Specialists Alan Ive Partner E: alan.ive@rawlinson-hunter.com T: +44 (0)20 7842 2256 View bio... Chris Hawley Partner E: chris.hawley@rawlinson-hunter.com T: +44 (0)20 7842 2138 View bio... Mark Harris Partner E: mark.harris@rawlinson-hunter.com T: +44 (0)20 7842 2125 View bio... Paul Huggins Partner E: paul.huggins@rawlinson-hunter.com T: +44 (0)20 7842 2197 View bio... Lee Moss Director E: lee.moss@rawlinson-hunter.com T: +44 (0)20 7842 2227 View bio... Mark Wong Director E: mark.wong@rawlinson-hunter.com T: +44 (0)20 7842 2158 View bio... Alex Jones Partner E: alex.jones@rawlinson-hunter.com T: +44 (0)20 7842 2225 View bio... Graeme Privett Partner E: graeme.privett@rawlinson-hunter.com T: +44 (0)20 7842 2137 View bio... Michael Foster Partner E: michael.foster@rawlinson-hunter.com T: +44 (0)20 7842 2223 View bio... Toby Crooks Partner E: toby.crooks@rawlinson-hunter.com T: +44 (0)20 7842 2140 View bio... Lisa Festerling Director E: lisa.festerling@rawlinson-hunter.com T: +44 (0)20 7842 2148 View bio... Stephen Yates Director E: stephen.yates@rawlinson-hunter.com T: +44 (0)20 7842 2205 View bio...

  • Estates | Rawlinson & Hunter LLP

    ESTATES Estate planning requires a detailed appreciation of our clients’ financial and personal circumstances. Our emphasis on client relationships places us in a position to provide support in this critical area. Regular reviews of the estate and detailed illustrative calculations of potential liabilities keep our clients aware of opportunities available to them, while our international focus allows us to advise clients with assets in multiple jurisdictions. Regular discussions with the client and the client’s family keep us apprised of their wishes as they develop and enable us to act in their best interests and ensure that their Wills reflect their wishes and are tax efficient. ​ For UK connected clients, the Inheritance Tax regime provides excellent opportunities to plan estates and protect family wealth through the use of lifetime gifts, trusts, family limited partnerships and family investment companies. Where there is a US angle, we can advise on the interaction between UK Inheritance Tax and US Estate and Gift Tax. ​ Our partners are also experienced in acting as executors, either through a personal appointment or through the Firm’s trust corporation, and either alone or with family members or lawyers. At a difficult time for the family, our role is to ensure that the estate is administered with efficiency and discretion. With our existing detailed knowledge of our clients’ financial affairs, we are well placed to identify the assets falling within the estate, liquidate them where necessary and distribute the estate to the beneficiaries in accordance with the Will. We have all the necessary experience to deal with the administration of the estate, from the initial application for probate to the final distribution. The close relationships we build up with our clients mean that we can deal effectively with any sensitive family issues that arise. Our Specialists

  • Tax Advice | Rawlinson & Hunter LLP

    TAX ADVICE Our clients frequently need advice on tax matters. It is crucial that when there are events in clients’ lives, whether it is a corporate transaction, a change in family circumstances, a move from one country to another or some other situation, whether planned or unexpected, they have the right people with the right expertise to support them. We believe that the best way to provide our clients, both private clients and companies, with effective support is to act for them in relation to their tax reporting. This gives us an insight into what they are doing from year to year and a detailed understanding of their business and financial affairs. Most of our clients at some point need to call upon our expertise and our familiarity with their affairs to provide effective and timely tax advice. The knowledge gleaned from a relationship with our clients built over many years enables us to advise with authority when the need arises. Often, clients come to us in the first place because they are involved in a situation or a set of circumstances where specialist guidance is needed. Having concluded this initial project, clients then often remain with us for many years, taking advantage of both the tax reporting and advisory services which we can offer. Our approach to the giving of both personal and corporate tax advice is measured. We recognise that the tax legislation was enacted for a specific purpose, and in giving advice we consider carefully the reasoning behind the tax law which we seek to rely on. We avoid overly aggressive planning which, in our experience, is invariably challenged by HMRC and defeated in the Courts. We have regard to our clients’ profile with HMRC and keep the advice on the sensible side of the line. Our international network of offices probably has a greater concentration of international private client expertise than any other firm. Our reputation has brought us family and corporate clients in every continent, almost entirely by personal recommendation. Our Specialists

  • Private Client | Rawlinson & Hunter LLP

    PRIVATE CLIENT Rawlinson & Hunter specialises in looking after the affairs of high net worth individuals and their families. Typically, we will look after their UK tax affairs, carefully handling their relationship with HMRC and sensitively dealing with tax enquiries when they arise. We provide sensible and bespoke tax advice on a range of issues, including real estate. Many of our clients have complex tax reporting requirements and we support them in preparing their UK tax returns and, when necessary, their US tax filings. We have developed and expanded our suite of services to support our private clients and their families throughout their lives. In so doing, we pride ourselves on delivering a genuine partner-led service. Our partners are all specialists who lead the advice to our clients, supported by staff who are amongst the best in the profession. We aim to give clear and direct advice without ‘fence-sitting’. We are used to operating as part of a team of professionals and regularly collaborate with lawyers (in a range of disciplines and jurisdictions), investment managers, bankers and other advisers in a collegiate way in supporting our clients. Through this process, we have over time built up an extensive informal network of contacts, and where our clients require specialist support beyond our areas of operation, we usually have just the right person to refer them to. . We all understand here that we are never any better than our last piece of advice, and maintaining our standards is vital in maintaining our reputation. ​ More information on this service is available here Our Specialists Alan Ive Partner E: alan.ive@rawlinson-hunter.com T: +44 (0)20 7842 2256 View bio... Chris Hawley Partner E: chris.hawley@rawlinson-hunter.com T: +44 (0)20 7842 2138 View bio... Graeme Privett Partner E: graeme.privett@rawlinson-hunter.com T: +44 (0)20 7842 2137 View bio... Kristina Volodeva Partner E: kristina.volodeva@rawlinson-hunter.com T: +44 (0)20 7842 2126 View bio... Mark Shaw Partner E: mark.shaw@rawlinson-hunter.com T: +44 (0)20 7842 2217 View bio... Paul Huggins Partner E: paul.huggins@rawlinson-hunter.com T: +44 (0)20 7842 2197 View bio... Trevor Warmington Partner E: trevor.warmington@rawlinson-hunter.com T: +44 (0)20 7842 2198 View bio... Jeremy Stein Director E: jeremy.stein@rawlinson-hunter.com T: +44 (0)20 7842 2184 View bio... Lisa Festerling Director E: lisa.festerling@rawlinson-hunter.com T: +44 (0)20 7842 2148 View bio... Stephen Yates Director E: stephen.yates@rawlinson-hunter.com T: +44 (0)20 7842 2205 View bio... Alex Jones Partner E: alex.jones@rawlinson-hunter.com T: +44 (0)20 7842 2225 View bio... Craig Davies Partner E: craig.davies@rawlinson-hunter.com T: +44 (0)20 7842 2136 View bio... Katharine Haggie Partner E: katharine.haggie@rawlinson-hunter.com T: +44 (0)20 7842 2153 View bio... Mark Harris Partner E: mark.harris@rawlinson-hunter.com T: +44 (0)20 7842 2125 View bio... Michael Foster Partner E: michael.foster@rawlinson-hunter.com T: +44 (0)20 7842 2223 View bio... Toby Crooks Partner E: toby.crooks@rawlinson-hunter.com T: +44 (0)20 7842 2140 View bio... Gillian Lawrence Director E: gillian.lawrence@rawlinson-hunter.com T: +44 (0)20 7842 2170 View bio... Lee Moss Director E: lee.moss@rawlinson-hunter.com T: +44 (0)20 7842 2227 View bio... Mark Wong Director E: mark.wong@rawlinson-hunter.com T: +44 (0)20 7842 2158 View bio... Steve Williams Director E: steve.williams@rawlinson-hunter.com T: +44 (0)20 7842 2235 View bio...

  • Property Tax | Rawlinson & Hunter LLP

    PROPERTY TAX Property transactions are complicated and costly for clients. There are many different taxes and fees involved throughout all stages of a property’s life cycle. From Stamp Duty Land Tax (“SDLT”) and VAT on purchase, to the Annual Tax on Enveloped Dwellings (“ATED”) during ownership, and Capital Gains Tax (“CGT”) or corporation tax (“CT”) on disposal, it is essential for clients to seek advice to limit their tax liability and ensure they pay no more than the correct amount. At Rawlinson & Hunter we use our experience and expertise to tailor our advice to our clients, whether individuals or companies. We are experts with extensive knowledge of property-related taxes, and the know-how to reduce the tax liabilities faced during a property’s life cycle. We deal with all of our clients’ tax filing and reporting requirements (including SDL:T and ATED) and guide them through the processes of paying and limiting their tax liabilities. We advise on all issues relating to property taxation, including advice on the best way to structure the acquisition of property, advice on the tax treatment of debt finance, advice on maximising tax deductions and reliefs available such as capital allowances, advice on the VAT implications of property transactions for businesses and advice on the sale of properties. We also have extensive experience in dealing with the compliance aspects of ATED for clients who hold property through companies, including preparation and submission of annual ATED returns, successfully dealing with enquiries from HMRC, and advising clients on bringing their ATED compliance up to date where there has been prior non-compliance, including successful negotiations with HMRC to mitigate the ATED charges where possible, and minimising the level of interest and penalties levied by HMRC. We also specialise in providing detailed SDLT advice and practical guidance to clients and their advisers on complex property transactions including multiple completions, multiple purchasers, mixed residential and non-residential purchases, and a variety of substantial residential and commercial lease transactions Our Specialists

  • Corporate | Rawlinson & Hunter LLP

    CORPORATE Rawlinson & Hunter is probably best known in the profession for its award-winning services to private clients, so it is perhaps surprising that the largest team in the Firm provides services to companies and businesses. A complete range of services is provided for companies in all stages of development, from the smaller entrepreneurial business to the large international corporation. As with all our services, the partners lead the work supported by our highly qualified staff. We work with corporate and entrepreneurial clients of all sizes and complexity. We consider that our approach is different in starting from the premise that our advice needs to address stakeholder concerns which are much wider than those which are obvious from the confinements of the corporate box. This holistic thinking along with the expertise and experience which we have to offer is what we believe our clients value. The range of corporate services which we offer is broad. In addition to the standard services such as audit and assurance, company secretarial support, management accounting, VAT and payroll, we also provide a suite of advisory services. Our corporate partners have wide experience of operating in other environments, whether in Big 4 Firms or in industry and bring a wealth of expertise to the table. We often advise on corporate finance and other corporate transactions such as sales and acquisitions, and can advise comprehensively on the tax and VAT issues affecting entrepreneurial clients and their businesses. We can provide outsourced financial support and, where the project requires it, litigation support and forensic accounting services. Our range of services to entrepreneurial clients is very wide and our role in each case is driven by our clients’ needs. Our international offices are highly experienced in the formation and administration of offshore corporate structures, ranging from sophisticated captive insurance and fund management companies to simple asset-owning vehicles. Full administration services are provided in the offshore centres by our partners and staff. Our Specialists Catherine Thompson Partner E: catherine.thompson@rawlinson-hunter.com T: +44 (0)20 7842 2028 View bio... Hiral Kanzaria Partner E: hiral.kanzaria@rawlinson-hunter.com T: +44 (0)20 7842 2102 View bio... Katharine Haggie Partner E: katharine.haggie@rawlinson-hunter.com T: +44 (0)20 7842 2153 View bio... William Watson Partner E: william.watson@rawlinson-hunter.com T: +44 (0)20 7842 2111 View bio... Claire Osborne Director E: claire.osborne@rawlinson-hunter.com T: +44 (0)20 7842 2021 View bio... Salma Khan Director E: salma.khan@rawlinson-hunter.com T: +44 (0)20 7842 2070 View bio... Craig Davies Partner E: craig.davies@rawlinson-hunter.com T: +44 (0)20 7842 2136 View bio... James Randall Partner E: james.randall@rawlinson-hunter.com T: +44 (0)20 7842 2131 View bio... Kulwarn Nagra Partner E: kulwarn.nagra@rawlinson-hunter.com T: +44 (0)20 7842 2130 View bio... Yueling Wei Partner E: yueling.wei@rawlinson-hunter.com T: +44 (0)20 7842 2098 View bio... Louise Catt Director E: louise.catt@rawlinson-hunter.com T: +44 (0)20 7842 2019 View bio... Sarah Fernando Director E: sarah.fernando@rawlinson-hunter.com T: +44 (0)20 7842 2147 View bio...

  • Tax Compliance | Rawlinson & Hunter LLP

    TAX COMPLIANCE It is absolutely essential, now more so than ever, that individuals and companies with complex tax affairs file accurate annual tax returns with HMRC. The cost of getting it wrong has never been higher. Many of our clients have complicated tax-reporting needs. Some of them have significant and diverse investment assets both in the UK and overseas, sometimes held through foreign investment structures which are not set up for UK tax reporting. Other clients have complex remuneration reporting involving options, vesting share arrangements and restricted stock units where there might be international considerations. Many of our clients are entrepreneurs with businesses which also bring intricate tax filing challenges. Just as tax reporting has become more demanding, there has been a much closer concentration of effort by HMRC on the tax affairs of wealthy UK tax payers and their companies. HMRC’s investigative capabilities have been greatly enhanced by the volume of information provided to them by both institutions in the UK and by other countries under automatic exchange of information agreements. At the same time, the tax law has been changed to give HMRC a greater length of time to investigate foreign aspects of a taxpayer’s affairs and impose significantly greater penalties for reporting failures. Thoroughness and a rigorous approach are therefore paramount in the preparation of our clients’ tax returns. We generally operate a ‘triple-lock’ approach whereby the tax return is prepared by a professionally qualified junior, reviewed carefully by a manager and is then subjected to a final high level review by the partner. In that way, we seek to reduce the risk of inaccuracies and omissions. Our Specialists

  • Charities | Rawlinson & Hunter LLP

    CHARITIES Many of our clients are engaged in supporting charitable causes both in the UK and overseas. This activity nearly always involves generous financial support, where guidance on tax-effective giving is required. Some clients seek greater involvement, establishing their own charity or donor-advised fund and playing an active role in determining the causes and charities which derive benefit from the fund. Giving is often done under the Gift Aid scheme, enabling the charity to enhance the gift by reclaiming the basic rate income tax which the cash gift is treated as having suffered. Tax relief can be claimed on a gift of real estate to a charity, or a gift of quoted shares or funds which are collective investment schemes. With care, it may be possible for US taxpayers who are resident in the UK to make a donation in such a way that relief is available in both countries. Charitable giving is a complex area where specialist advice is essential. Giving money to charity can be a complicated and expensive process requiring great care as to timing, amount and method of donation. For those wishing to establish their own charity, we have a team experienced in providing accounting and reporting services which is also used to dealing with the Charity Commission, Companies House and HMRC on a daily basis. On the practical front, the team gets involved in all aspects of administration of a charity. For instance, in addition to getting involved in budget and cash flow forecasting and ongoing monitoring of cash positions, we often operate bank accounts, raise cheques, deal with payment requests and provide a correspondence address so that we can deal with unsolicited applications for funding. We maintain accounting records, produce management accounts and undertake performance reviews. We also diarise and coordinate grant commitments, ensuring that they are approved and paid on a timely basis. We get involved with trustee meetings, preparing agendas, putting together meeting packs, attending meetings and preparing minutes. We can also provide general ad hoc advice and support on payroll and IT matters. The team is experienced at having involvement in the policies and procedures of a charity. For instance, we can prepare or review policies and protocols to ensure that they are in accordance with the Charities Statement of Recommended Practice (FRS 102). Additionally, we can prepare Fit and Proper declarations for the trustees, conduct annual risk reviews and monitor grants. On the annual compliance requirements, we provide a comprehensive service. This includes the preparation of accounts and liaising with the charity’s auditors, dealing with completion of Annual Returns for filing with the Charity Commission, complying with Companies House requirements and offering a full company secretarial service alongside a registered office address. We have deep practical experience of what is needed to run a charity allied to a hands on style of approach, and we can therefore provide support in a multitude of ways. Our Specialists Alex Jones Partner E: alex.jones@rawlinson-hunter.com T: +44 (0)20 7842 2225 View bio... Craig Davies Partner E: craig.davies@rawlinson-hunter.com T: +44 (0)20 7842 2136 View bio... Michael Foster Partner E: michael.foster@rawlinson-hunter.com T: +44 (0)20 7842 2223 View bio... Chris Hawley Partner E: chris.hawley@rawlinson-hunter.com T: +44 (0)20 7842 2138 View bio... Mark Harris Partner E: mark.harris@rawlinson-hunter.com T: +44 (0)20 7842 2125 View bio... Yueling Wei Partner E: yueling.wei@rawlinson-hunter.com T: +44 (0)20 7842 2098 View bio...

  • Employment Taxes | Rawlinson & Hunter LLP

    EMPLOYMENT TAXES Employing people in the UK carries with it a host of real time PAYE tax compliance and reporting obligations, as well as liability to National Insurance contributions. It is a considerable and time-consuming responsibility requiring a sound knowledge of complex payroll, taxation and employment legislation. Great care is required to ensure that requirements are met. We have a dedicated payroll team which can undertake this work for you and give you peace of mind. In particular, we can administer PAYE schemes and deal with parental leave, sick pay, Apprenticeship Levy and student loan repayment. Depending on your preference, we can arrange payments to your staff through a client account, as well as payments of tax and National Insurance to HMRC. We can deal with benefits and expenses reporting and advise on bonuses, ex-gratia payments and termination packages. We can also provide support with HMRC PAYE audits. This is all relatively routine, but it needs to be dealt with accurately and with efficiency. Beyond this basic but essential offering, another area where we have considerable experience is with employee share schemes. Many of our entrepreneurial clients look to retain key employees through share incentives and we are able to advise on the options available in each situation and design and implement share schemes which align with their business strategy and objectives. This would include the agreement of share valuations with HMRC, where needed. We can also review, monitor and revise existing share plans to improve the commercial and tax effects in response to changes in business profile and legislation. Many of the Firm’s clients are entrepreneurs with businesses which employ people. Some of our clients have an international profile and move between countries frequently, or have employees who are internationally mobile. It is therefore important that we can deal with secondments overseas and into the UK, with all of the attendant consequences. We have a specialist tax team which advises in this area, with a particular emphasis on residence status, tax equalisation arrangements, overseas workday relief and ensuring that remuneration, including share incentives such as restricted stock units, is correctly allocated to different work periods so that the same remuneration is not taxed in two countries. We can advise on and put into operation reliefs against PAYE earnings where a portion of income is protected by a tax treaty or is only taxable on the remittance basis. It is also essential to ensure that an employee is not subject to the social security regime of more than one country. All of this is complex and requires familiarity with the operation of Double Taxation Agreements and social security agreements, so that the timing of any relief or exemptions due can be accelerated. Keeping on top of all of the challenges which employers and their employees face can be a daunting task, but our specialists have the skills and experience necessary to provide clear advice and professional support in these areas. Our Specialists Catherine Thompson Partner E: catherine.thompson@rawlinson-hunter.com T: +44 (0)20 7842 2028 View bio... Hiral Kanzaria Partner E: hiral.kanzaria@rawlinson-hunter.com T: +44 (0)20 7842 2102 View bio... Kulwarn Nagra Partner E: kulwarn.nagra@rawlinson-hunter.com T: +44 (0)20 7842 2130 View bio... Claire Osborne Director E: claire.osborne@rawlinson-hunter.com T: +44 (0)20 7842 2021 View bio... Craig Davies Partner E: craig.davies@rawlinson-hunter.com T: +44 (0)20 7842 2136 View bio... James Randall Partner E: james.randall@rawlinson-hunter.com T: +44 (0)20 7842 2131 View bio... Paul Huggins Partner E: paul.huggins@rawlinson-hunter.com T: +44 (0)20 7842 2197 View bio... Salma Khan Director E: salma.khan@rawlinson-hunter.com T: +44 (0)20 7842 2070 View bio...

  • Probate | Rawlinson & Hunter LLP

    PROBATE One consequence of the Firm’s partner-led service is that our clients tend over time to forge a close and trusting relationship with the Partner responsible for their affairs. It is therefore perhaps unsurprising that many clients ask a Partner of the Firm to act as an Executor under their Will. This can be done either through a personal appointment or through the Firm’s trust corporation. The Firm is authorised by the ICAEW to conduct non-contentious probate work, and a number of the Firm’s partners and Directors are qualified to provide these services. We can therefore work with the co-executors of the estate and its beneficiaries and offer full and immediate professional support through to the end of the administration period. We recognise the sensitivity which is required at such a time. With our existing detailed knowledge of our clients’ financial affairs, we are well placed, with a comprehensive understanding of their financial affairs, to identify the assets falling within the estate, liquidate them where necessary, prepare estate accounts and distribute the estate to the beneficiaries in accordance with the Will. Where the Will provides for the creation of a trust to hold the assets from the estate going forward, we are then able to provide a full range of trustee and trust administration services. As tax specialists, we can also advise carefully on the Inheritance Tax implications of the estate. Sometimes, beneficiaries of an estate wish to disclaim or vary their entitlements and this can have an impact on the Inheritance Tax position. This is an area in which we frequently advise and have significant experience. Where business interests fall within the estate and have to be valued, this is an area where we have considerable experience and we are able to negotiate and agree valuations with HMRC, as well as agree the availability of reliefs. At a difficult time for the family, our role is to ensure that the estate is administered with efficiency and discretion. ​ We have more information on this service available through our dedicated micro-site here Our Probate Accreditation Our Specialists Craig Davies Partner E: craig.davies@rawlinson-hunter.com T: +44 (0)20 7842 2136 View bio... Toby Crooks Partner E: toby.crooks@rawlinson-hunter.com T: +44 (0)20 7842 2140 View bio... Mark Harris Partner E: mark.harris@rawlinson-hunter.com T: +44 (0)20 7842 2125 View bio...

  • Outsourcing | Rawlinson & Hunter LLP

    OUTSOURCING Modern companies are learning that running their own finance function is not always the right option. The best finance departments demand a wide variety of skills and experience, from accounting and payroll professionals to tax specialists. Finding and keeping the right mix of professionals to ensure that your finance department runs smoothly is an expensive business. ​ Companies which outsource their finance function to Rawlinson & Hunter are able to concentrate on the key areas of their business, safe in the knowledge that key financial tasks are in the hands of trained professional staff, leaving them to concentrate on their core business. We have many years of experience working with companies of all sizes, from sophisticated multi-national groups to embryonic owner managed businesses, and have particularly close links with several overseas listed companies which have established operations in the UK. ​ We are able to receive, process and distribute information in electronic or paper form, allowing us to provide an efficient cost-effective service. We are often required to produce management accounts and group reporting packs to very tight timetables and have an enviable track-record for doing so. We also provide accounting services to investment clients. Our software can receive data and transactions directly from custodians and also allows us to monitor investment managers in terms of guidelines, benchmarks and performance. We do not have a standard reporting package which we expect our clients to adopt. Instead, we tailor our financial reporting to the particular needs of each client so that the directors and frontline management team receive the information they need and are in the position to make well-informed decisions about tactical and strategic matters. ​ As well as accounting services, we provide payroll, IT and many of the other finance functions and other administration services which companies and businesses require. Our Specialists Catherine Thompson Partner E: catherine.thompson@rawlinson-hunter.com T: +44 (0)20 7842 2028 View bio... Kulwarn Nagra Partner E: kulwarn.nagra@rawlinson-hunter.com T: +44 (0)20 7842 2130 View bio... Yueling Wei Partner E: yueling.wei@rawlinson-hunter.com T: +44 (0)20 7842 2098 View bio... Louise Catt Director E: louise.catt@rawlinson-hunter.com T: +44 (0)20 7842 2019 View bio... Craig Davies Partner E: craig.davies@rawlinson-hunter.com T: +44 (0)20 7842 2136 View bio... Mark Shaw Partner E: mark.shaw@rawlinson-hunter.com T: +44 (0)20 7842 2217 View bio... Claire Osborne Director E: claire.osborne@rawlinson-hunter.com T: +44 (0)20 7842 2021 View bio... Steve Williams Director E: steve.williams@rawlinson-hunter.com T: +44 (0)20 7842 2235 View bio...

  • VAT Advice | Rawlinson & Hunter LLP

    VAT ADVICE UK VAT legislation has become extremely complex and Brexit has not in any way simplified this. ​ Almost every business transaction has a VAT effect. Keeping pace with developments in VAT is therefore essential to avoid unnecessary errors which can lead to overpaying or underpaying VAT, resulting in exposure to significant HMRC penalties. Active VAT planning is essential for any proposed transaction. Rawlinson & Hunter provides advice on the most VAT efficient way to structure a transaction, be it an acquisition, a disposal, a reorganisation or a property deal. We will help you avoid the potential pitfalls and ensure the necessary steps are taken to minimise the VAT liability. ​ ​Our aim is to provide commercially realistic advice and practical solutions to your VAT problems. We also encourage businesses to think about VAT planning as part of their overall corporate strategy. Our services include performing VAT ‘Health Checks’ to conduct a review of your business, which can result in useful planning tips. We provide practical interpretations of new and existing VAT legislation and offer VAT planning for specific transactions. Where the circumstances arise, we provide full support during a VAT inspection and negotiate and resolve disputes with HMRC. · We often assist clients when setting up new ventures. Other common areas of advice for us include international transactions, imports and exports, financial services and land and property. With our wealthy private client base, we also advise frequently on luxury assets such as works of art, aircraft and yachts. ​ Our VAT team has extensive experience of all areas of VAT, obtained over many years both within HMRC and in private practice. Our specialists regularly ensure that our clients comply with their VAT obligations whilst also maximising VAT opportunities to ensure VAT savings wherever possible. Our Specialists Catherine Thompson Partner E: catherine.thompson@rawlinson-hunter.com T: +44 (0)20 7842 2028 View bio... Yueling Wei Partner E: yueling.wei@rawlinson-hunter.com T: +44 (0)20 7842 2098 View bio... Louise Catt Director E: louise.catt@rawlinson-hunter.com T: +44 (0)20 7842 2019 View bio... Craig Davies Partner E: craig.davies@rawlinson-hunter.com T: +44 (0)20 7842 2136 View bio... Claire Osborne Director E: claire.osborne@rawlinson-hunter.com T: +44 (0)20 7842 2021 View bio... Sharon Gillies Director E: sharon.gillies@rawlinson-hunter.com T: +44 (0)20 7842 2161 View bio...

  • Family Office | Rawlinson & Hunter LLP

    FAMILY OFFICE Some of our clients are family groupings who have complex financial affairs which require a significant degree of administration and support. It is common for such clients to manage their affairs using a family office. In practice, many of the private client services which Rawlinson & Hunter offers are delivered via the family office, so we are experienced in liaising both with the office personnel and with other professionals involved with the client, whether lawyers, bankers, investment managers or others. This has led to an enhanced understanding of the family office, how it operates and what it needs, putting us in a prime position not just to advise the family office in a range of different ways but also to advise the clients on the structure and operation of the family office itself. For instance, we can advise on the establishment of a family office in order to centralise administration, streamline decision making and enable the family to run its affairs along business lines. We can assist in deciding on appropriate governance of the office. Indeed, partners of Rawlinson & Hunter sometimes sit on the family council or advisory group. We tend to take a pragmatic approach, designing a structure and processes which will operate smoothly. Once the office is operational, the Firm can deliver a wide range of private client services to the family via the family office. We can provide cash flow forecasting ahead of a purchase and provide financial material for a fee negotiation. We can assist with the selection processes for new service providers and provide full support on IT and HR matters. We can monitor projects and steer them towards the required end result, track costs and assess delivery against a service agreement. We can assist with the financial education of the next generation of the family and liaise with other professional advisers. We are also fortunate to be in a position where our clients trust us to see the full picture. Where a client chooses not to have a family office, there are also a number of services which the Firm can offer which are of a nature which a family office would provide. Our experience is such that we can advise on the establishment of the client’s family offices, support the family office with a multiplicity of services and even act as the client’s family office. ​ More information on this service is available here Our Specialists

  • Wealth Reporting | Rawlinson & Hunter LLP

    WEALTH REPORTING We have developed a system which provides individuals and families with bespoke investment reports which consolidate their entire net worth. By creating a central investment record, we can produce a variety of reports including investment value, investment performance, portfolio risk profile, income and expenditure and management accounts. The system structure incorporates a common core processing engine which is flexible to any investment provider, yet contains precisely designed reporting output. High levels of automation achieved through direct data transfer results in minimal manual input into the reporting, which ensures that data accuracy and integrity are maintained. This also leads to a cost-effective solution for clients using this system. We are perfectly prepared to capture data manually when unavoidable, as we are committed to producing reporting which reflects the entire picture. The beauty of the service is the flexibility of the reporting. It can consolidate assets in any way that our clients may think about them, whether broken down by family member, entity/trust, investment provider, geographical location or asset class – the options are endless. Reports can be devised so as to look through entities to see underlying assets and split them across asset classes, by currencies or by other criteria. The system can also accommodate income and expenditure reporting, so that family members can track income and expenditure over reporting periods and monitor cash flow against historic levels or against forecasts. The capabilities of the reporting system are extensive and bespoke, so that clients can cherry pick the reports which are useful to them. We consider that our independence from the investment process means that we can concentrate on our client’s needs and monitor objectively any investment adviser’s performance. TAX Our Specialists

  • Non-resident Trusts | Rawlinson & Hunter LLP

    NON-RESIDENT TRUSTS Trusts can play an important role in the disposition, preservation and succession of a family’s wealth. For international families with a UK footprint, there will normally be a preference for a wealth holding structure situated and administered abroad. The Firm provides trustee services outside the UK through its network of overseas offices. A trustee is often a key figure in the lives of family members and occupies a position of great trust, a role which can only be performed by someone who is fully acquainted with the family’s circumstances and objectives and with whom the beneficiaries of the trust feel able to communicate freely. In our international partners, we have highly experienced individuals in several jurisdictions who, working closely with us and with our clients, provide fiduciary services and administer trust structures with empathy and expertise. Our international partners are based in Jersey, Guernsey, Switzerland, Bermuda, the British Virgin Islands, Cayman, Singapore, New Zealand and Australia. All have a deep understanding of trust law and trust administration. The tax treatment of UK resident settlors and beneficiaries of non-resident trusts is complicated to say the least. There are many challenges for trustees in properly considering the UK tax consequences of normal trustee actions such as making investments, meeting expenditure and making distributions and loans to UK resident beneficiaries. Trustees also need to ensure that their beneficiaries are adequately advised, and that they receive accurate and timely reporting information to complete their tax returns. This is where our team of specialist tax advisers can provide support. Through collaboration between the London and overseas offices, we provide a joined up suite of services in relation to non-resident trusts and companies. This includes advising on the potential benefits of trust arrangements in the client’s specific circumstances, calculating and monitoring trust tax pools in order to ascertain the tax treatment of benefits received by beneficiaries, constructing investment guidelines and account structures for tax efficiency, liaising with tax professionals in other countries and advising on all UK tax reporting for the trustees, the settlor and the beneficiaries. Trusts are not appropriate for all international clients and we would only recommend them where they offer a solution. All trusts are different and great care is required to ensure that their terms meet the requirements of the clients and their families, and that the tax consequences are fully considered. Our Specialists

  • SDLT Advice | Rawlinson & Hunter LLP

    SDLT ADVICE When considering UK property transactions, stamp duty land tax (“SDLT”) can be a very significant cost component - up to 17% where high value residential properties are involved. Furthermore the SDLT rules have become progressively more complex in recent years, with the introduction of the 3% surcharge on additional residential properties, the 15% flat rate of SDLT for purchases of residential property by companies, and the 2% surcharge for purchases of residential property by non-resident buyers. Our experienced team of SDLT advisers can help to guide clients and their solicitors through these complexities whilst negotiating the notoriously broadly drafted SDLT anti-avoidance provisions, and ensure that they pay no more SDLT than they are legally required to. We have abundant experience in providing detailed SDLT advice and practical guidance to clients and their advisers on complex transactions including multiple completions, multiple purchasers, mixed residential and non-residential purchases, and a variety of substantial residential and commercial lease transactions. Our work includes ensuring that the purchase is structured in a tax efficient manner so that clients are in the best position to claim any SDLT reliefs or allowances that are available based on their specific circumstances. It also includes providing detailed SDLT advice about a proposed transaction, reviewing draft SDLT returns prepared by the client’s solicitors to ensure they correctly reflect our advice, preparing and submitting any claims that may be required to HMRC, and providing advice about minimising the risk of future SDLT enquiries by HMRC. Our Specialists

  • Valuations | Rawlinson & Hunter LLP

    VALUATIONS There are many reasons why it may be necessary to value a business, or shares in a company conducting a business. There may be commercial reasons for the valuation, or family reasons such as divorce, or tax reasons such as on the making of a gift. There may be Inheritance Tax reasons, including death (with the business interest falling into an estate) or a ten year anniversary charge within a trust. It may be necessary to agree a valuation of shares with HMRC for the purposes of issuing employee shares. All of these situations, and many more, may require a valuation to be performed. In most cases involving valuations relevant to a tax situation, it will then be necessary to negotiate and agree the valuation with HMRC. We have a number of Partners and Directors who are experienced in valuation work. They are members of the Valuation Special Interests Group of the Institute of Chartered Accountants in England and Wales, and they draw upon many years of in-depth experience, including work as Independent Experts for court proceedings. Whilst there are several recognised valuation methodologies for businesses in different sectors, the correct approach is likely also to be influenced by the size of the shareholding or business interest. Valuing a business is not a precise science and it is necessary to consider each situation with an open mind in order to identify the relevant factors. With a commercial valuation, our experts will work closely with management to fully understand how the business operates, identifying the issues which influence income streams and capital growth. With tax valuations, it is often necessary to consider generally available financial data and consider quoted company comparators operating in the same sectors. Whatever the reason for the valuation, we recognise that the process can be a sensitive issue. We bring a commercial and cost-effective approach to these assignments, quickly considering our clients’ key issues and the appropriate valuation methodologies to apply in order to arrive at an independent valuation. Where the valuation is driven by tax, we will stand behind our conclusions and negotiate hard with HMRC in our clients’ interests. Our Specialists Craig Davies Partner E: craig.davies@rawlinson-hunter.com T: +44 (0)20 7842 2136 View bio... James Randall Partner E: james.randall@rawlinson-hunter.com T: +44 (0)20 7842 2131 View bio... Kulwarn Nagra Partner E: kulwarn.nagra@rawlinson-hunter.com T: +44 (0)20 7842 2130 View bio... Hiral Kanzaria Partner E: hiral.kanzaria@rawlinson-hunter.com T: +44 (0)20 7842 2102 View bio... Katharine Haggie Partner E: katharine.haggie@rawlinson-hunter.com T: +44 (0)20 7842 2153 View bio...

  • Yueling Wei

    OUR PEOPLE Search Our strength lies in our people whose expertise and commitment enable us to provide a top quality pro-active tailored service in every office. By forename... Select person... By surname... Select person... Reset Filters By expertise... Select expertise... Back Yueling Wei Partner +44 (0)20 7842 2098 yueling.wei@rawlinson-hunter.com Yueling is an audit services partner in the Rawlinson & Hunter London office providing services to both listed and unlisted clients, including charities. Her current and past client portfolio includes AIM and fully listed clients, various high profile incorporated and unincorporated charity clients, multinational private companies engaged in major property development and investments, private equity and venture capital investments, IT companies and university spin outs (including biotech businesses). She has extensive experience advising clients on areas such as system controls and implementation, accounting treatments for complex group restructuring and financial instruments, share options, IFRS conversion, and advising on governance and management matters for charitable and commercial clients. Originally from China, following completion of a PhD degree in English Literature from a UK university, she went on to qualify as an accountant and a senior statutory auditor. She joined Rawlinson & Hunter in 2003. Yueling heads up the Audit Services Department and is responsible for the operational strategy and resources of the Audit Services Department to help to deliver the Firm’s overall strategic objectives. Expertise: Audit and assurance services Charities Corporate Transaction Support VAT Advice Outsourcing Family Office

  • Gillian Lawrence

    OUR PEOPLE Search Our strength lies in our people whose expertise and commitment enable us to provide a top quality pro-active tailored service in every office. By forename... Select person... By surname... Select person... Reset Filters By expertise... Select expertise... Back Gillian Lawrence Director +44 (0)20 7842 2170 gillian.lawrence@rawlinson-hunter.com Gillian qualified as a Chartered Accountant in 1989 and a Chartered Tax Adviser in 1992 whilst working for a city based medium-sized accountancy firm. She joined Rawlinson & Hunter in 1996 as a Personal Tax Consultant and is now a Director in Private Client Tax. Gillian specialises in complex personal tax compliance work, in particular clients with interests in offshore structures, entrepreneurs and non-UK domiciliaries. She also works closely with the partners in advising clients on various tax planning opportunities and dealing with HMRC enquiries into personal tax returns. Expertise: Tax Compliance Tax Advice Private Client

  • Our Core Values | Rawlinson & Hunter LLP

    OUR CORE VALUES At Rawlinson & Hunter, we try to meet effectively the needs of our clients and the wider communities by rigorously following our core values, which are: ​ A Commitment To Our Clients: ensuring we put exceptional hands-on client service at the heart of what we do and that we always go the extra mile for our clients. ​ A Commitment To Technical Excellence: ensuring that we provide the highest quality technical advice in a conservative, sensible and ethical manner, and that we are recognised as leading experts in our field. ​ A Commitment To Independence: ensuring that we maintain independence of mind by coming to our own views without fear or favour, and that we are unafraid to tell it how it is. ​ A Commitment To Each Other: embracing and respecting our differences, whilst ensuring that we work together as a team to achieve goals and putting these goals before self-interest. ​ A Commitment To Our People: ensuring that we create an environment where staff are fairly rewarded for their contribution, where open, honest feedback is given, and where everyone has the opportunity to achieve their potential. ​ A Commitment To Our Communities: ensuring that we contribute positively to society by offering a necessary business service, by operating in sympathy with our environment, and through charitable giving and philanthropic policies. We attract a high calibre of people to work for us – self-starting, diverse individuals who can be trained to work on their own initiative, supporting the partners in developing client relationships built on trust. We provide full study support and a training programme to equip our people with the necessary technical, team and inter-personal skills. We provide excellent facilities as well as a range of social activities which encourage close working relationships across the London and Leatherhead offices. We encourage and support career advancement, with the international offices providing further scope for secondments and progression. Many of the Firm’s current partners joined the Firm in junior positions. For further information about a career with the Firm and current opportunities, visit the Career section of the website TAX

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