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NEWS 26 April 2024 R&H LLP Announces Two New Director Appointments Read the full update 23 November 2023 The Last Roll Of The Dice? Read the full update 17 April 2023 New Partner And Director Announcement Read the full update 18 November 2022 Reversal Of Fortune Read the full update 30 June 2022 Tax Pulse Issue 7 Read the full update 1 December 2021 R&H appoints Alex Jones as a partner in its US/UK Tax team Read the full update 31 July 2021 Eprivateclient Excellence Awards 2021 Read the full update 1 December 2020 R&H celebrates winning accountancy firm & tax advisory firm of the year Read the full update 31 March 2020 R&H LLP appoints David Kilshaw and Alan Ive as partners Read the full update Tax Pulse Issue 1 Read the full update 6 March 2024 Spring Budget Briefing 2024 Read the full update 6 October 2023 Tax Pulse Issue 12 Read the full update 21 December 2022 Tax Pulse Issue 9 - Winter Edition Read the full update 6 October 2022 Tax Pulse Issue 8 - Autumn Edition Read the full update 30 June 2022 R&H LLP announces a new director appointment Read the full update 31 August 2021 Tax Pulse Issue 5 Read the full update 31 March 2021 Tax Pulse Issue 4 Read the full update 30 July 2020 R&H LLP reopens its UK offices Read the full update 31 March 2020 R&H announces new director appointment Read the full update 6 December 2023 R&H LLP Announces Three New Director Appointments Read the full update 7 July 2023 Tax Pulse Issue 11 Read the full update 24 November 2022 Public Registers Under The Spotlight Read the full update 31 August 2022 Mini Budget Briefing Read the full update 31 March 2022 Tax Pulse Issue 6 Read the full update 31 July 2021 R&H Cayman Islands converts to a limited liability partnership Read the full update 1 December 2020 Tax Pulse Issue 3 Read the full update 31 March 2020 Tax Pulse Issue 2 Read the full update 30 September 2017 R&H holds its alumni reception at The Imperial War Museum Read the full update

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

BUDGET CIRCULARS Back to Publications 6 March 2024 Spring Budget Briefing 2024 Read More 18 November 2022 Reversal Of Fortune Read More 30 September 2021 A Post-Pandemic Budget? Read More 30 June 2020 The Chancellor's 'Plan For Jobs Read More 1 March 2020 The Crisis Budget Read More 1 March 2017 Bracing Britain For Brexit Read More 23 November 2023 The Last Roll Of The Dice? Read More 31 August 2022 Mini Budget Briefing Read More 31 August 2021 Business Tax Alert Bulletin Read More 1 March 2020 Massive Government Business Bail-Out Plan Read More 30 September 2018 A Spin Of The Wheel? Read More 1 November 2016 Autumn Statement Summary Read More 1 March 2023 Paying For The Past Read More 1 March 2022 Dragged Down By Debt Read More 1 March 2021 Boom Now, Pay Later Read More 1 March 2020 Support For Business In Response To Covid-19 Read More 1 November 2017 A Bricks And Mortar Budget Read More 1 March 2016 March 2016 - Budget Summary Read More

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 Catherine Thompson Partner +44 (0)20 7842 2028 catherine.thompson@rawlinson-hunter.com After graduating from the University of Kent at Canterbury and subsequently completing her chartered accountancy qualification at a smaller practice, Catherine joined Rawlinson & Hunter back in 2005. Catherine is a corporate services partner where she and her team provide all aspects of accounting services; from bookkeeping, financial outsourcing, payroll, accounting and auditing, taxation compliance and advisory services. Catherine’s client base consists of a range of industry sectors and broadly consists of SMEs and entrepreneurial clients. A significant proportion of her practice consists of art market clients, from top Mayfair galleries, dealers to artists and ancillary art services where she provides a high end, bespoke service offering with our firm’s art market expertise. She regularly advises clients on complex VAT transactions and arrangements, particularly with cross border transactions in the art sector. Catherine is a Fellow of the Institute of Chartered Accountants in England & Wales and an Associate of the Chartered Institute of Taxation (Indirect tax route). Catherine is also treasurer on the PAIAM Board, a not for profit organisation providing a networking platform for professional advisors to the international art market. Expertise: Corporate Outsourcing VAT Advice Art World Tax Compliance Employment Taxes

BROCHURES Back to Publications Trust & Wealth Services Read More Private Client Services Brochure Read More Family Office - Short Read More International Services Brochure Read More Corporate Services Brochure Read More Family Office - Full Read More Structuring A Family's Charitable Giving Read More Recent World Events & The Family Office Read More BTG Brochure Read More

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 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

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 Steve Williams Director +44 (0)20 7842 2235 steve.williams@rawlinson-hunter.com Having been integral to the development of the firm’s Wealth Reporting service, Steve works with private clients and their family offices to deliver bespoke investment and financial reporting dealing with all aspects on the investment reporting spectrum, including private equity. Steve also works collaboratively with clients’ financial and legal advisers on their often complex and multifaceted affairs across multiple jurisdictions and accounting regimes. Operating in this centralised position allows the coordination and dissemination of information required for key decision making. Steve joined the firm in May 2001, having previously worked in the financial services sector predominantly in the financial markets on the trading floors of Barclays Capital and Westpac Banking Corporation. This experience has been invaluable as the wealth reporting service has developed its offering. Expertise: Private Client Family Office Wealth Reporting Transaction Support Outsourcing

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 Sharon Gillies Director +44 (0)20 7842 2161 sharon.gillies@rawlinson-hunter.com Sharon has a wealth of VAT experience spanning some 30 years both within HMRC and private practice. She commenced her VAT career in what was then HM Customs & Excise where she carried out various different VAT roles over a period of 12 years. This included time as a VAT inspector and as a technical enquiries officer, which gave Sharon a solid background in all areas of VAT as well as an understanding of the mind of a VAT officer which has been invaluable in assisting clients. She continued her career in a top 10 accountancy firm followed by a boutique firm prior to joining Rawlinson & Hunter. Sharon has an extensive knowledge of all areas of VAT with particular expertise in relation to Art Galleries & Artists, Financial Services, Land & Property and overseas businesses investing in the UK. Sharon enjoys assisting her clients in navigating complex VAT legislation in order to avoid costly errors and maximise opportunities. She excels in explaining VAT legislation tailored to the needs of her clients. Sharon is also an active member of The VAT Practitioners Group keeping abreast of latest developments in legislation. Expertise: VAT Advice Property Tax Art World

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...

CORPORATE SOCIAL RESPONSIBILITY As a leader in the accountancy world, we are committed to ethical and sustainable business practices, and we recognise that we have a social responsibility to our employees, clients, communities and the environment. Some of our community support activities are detailed here. Pro-bono work Rawlinson & Hunter typically donates in excess of £200,000 of pro bono services per annum to good causes including charities, education providers and hospitals, while staff and partners also raise tens of thousands of pounds for a variety of good causes. In 2020/21, the year of the Covid-19 pandemic, Rawlinson & Hunter donated over £200,000 of pro bono services to good causes. ​ The Blue Marine Foundation is a charity dedicated to cleaning up our oceans and pioneering ways to solve the overfishing crisis. To support Blue Marine Foundation, since 2012 Rawlinson & Hunter has provided over £500,000 of pro bono professional services to the charity. Support to communities Rawlinson & Hunter helps to support up-and-coming artists by displaying their works at its London offices, and by holding an annual reception for potential buyers, clients and the artists, who are on-hand to present their works. The artworks are displayed on an ongoing basis across Rawlinson & Hunter's reception area and meeting rooms. The works are curated by the Ingram Collection, which was founded in 2002 by entrepreneur and philanthropist Chris Ingram, and supports emerging artists through its Young Contemporary Talent Programme. Rawlinson & Hunter is delighted to sponsor one of the highlights of this programme – the annual Purchase Prize exhibition. Supporting local businesses Rawlinson & Hunter supported local businesses during the Covid-19 pandemic, including Lunches2Go and Dilieto, hot food providers in London and Leatherhead. They suffered a devastating downturn in trade due to the absence of office workers. Rawlinson & Hunter drove new trade their way by providing staff with free meals from these businesses, paid for by the Firm. This initiative was a huge help to takeaway van, Lunches2Go, in particular, by providing small business owner Rik with much needed financial support during this challenging time. Charitable fundraising Rawlinson & Hunter staff helped to raise £100,000 for the Blue Marine Foundation environmental protection project when they participated in the charity’s OneTrack1000 event at Battersea Park’s Millennium Arena in London. The event was both carbon neutral and single-plastic free. ​ Our seven-strong team joined 200 other runners to achieve their shared symbolic goal of running 1,000 miles around the track in support of Blue Marine, which is working in a 1,000 square mile UNESCO Biosphere off the north coast of Devon, helping local fishermen to protect vulnerable marine life. Sustainability Rawlinson & Hunter is committed to sustainability and has introduced a number of initiatives across its offices, including: ​ All waste separated and recycled where possible Electricity supplied from renewable sources Motion activated lighting VRF air conditioning incorporating a heat recovery system 100% fresh air system Paperless working Working from home has increased the use of online tools and led to a huge reduction in the use of paper: two million fewer sheets were printed during the pandemic, saving 181 trees and reducing the amount of CO2 released into the atmosphere by almost 20,000kg. Examples of our other paper saving initiatives include: Paperless audits Online completion of electronic forms Virtual file viewing software Document scanning of all post ‘Follow Me’ printing ​ TAX

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

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 Stephen Yates Director +44 (0)20 7842 2205 stephen.yates@rawlinson-hunter.com Stephen joined Rawlinson & Hunter in March 2006, working as a Senior Manager in the London Private Client Tax Team until his promotion to Director in April 2021. He provides strong technical support to the department, particularly in the area of inheritance tax and has recently taken responsibility for complex research and writing the Firm's technical articles. Stephen's clients include individuals with international business and investment interests, and UK and Offshore Trusts. He specialises in inheritance tax and trust planning, and has extensive experience of the opportunities available to foreign domiciliaries. Expertise: Private Client Tax Advice Non-Resident Trusts Trusts Estates

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 Trevor Warmington Partner +44 (0)20 7842 2198 trevor.warmington@rawlinson-hunter.com Trevor provides personal UK tax support, mainly to wealthy international individuals, families and Trustees but also British entrepreneurs or British nationals living abroad. This includes advising individuals coming to settle in the UK for the first time, those who visit regularly as a second residence, or who wish to return to the UK, and also international students. Trevor also manages all aspects of their tax compliance reporting in the UK. He endeavours to work alongside other professional advisers and family offices to offer his clients joined-up advice which is tax-efficient within a wider commercial context. Trevor has wide experience and detailed knowledge of the UK tax rules for remittance basis users. Some examples of his regular advice includes non-UK bank account and investment structuring, overseas workday relief for internationally mobile workers, offshore trust planning and real estate holding structures. He has a particular specialism in the complex area of the taxation of non-UK life assurance policies. A Modern Languages graduate of Christ Church, Oxford, Trevor is fluent in French and Spanish. He began his career at a Big Four accountancy firm, joined Rawlinson & Hunter in 2010 and became a partner of the firm in 2017. Trevor has completed the Association of Taxation Technician (ATT) qualification, is a Chartered Tax Adviser (CTA), and a member of STEP (TEP). He was named as one of PAM eprivateclient's Top 35 under 35 in 2014 and 2016, is named in the Citywealth Leaders List, and has repeatedly been featured in the Spear's 500. Expertise: Private Client Tax Advice Tax Compliance Wealth Reporting Non-Resident Trusts Property Tax

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 Hiral Kanzaria Partner +44 (0)20 7842 2102 hiral.kanzaria@rawlinson-hunter.com Hiral is a tax partner, who provides tax advisory and compliance services to a range of clients, including businesses involved in technology, real estate, investment banking and art. He focuses on providing pragmatic and commercially led tax advice, working closely with businesses, shareholders and other stakeholders, to provide holistic advice that takes into account both tax related and wider objectives. Clients range through from owner managed SMEs to multinational groups; and he advises on a range of corporate tax areas, including corporate structuring and restructuring, employee share schemes, tax risk management, R&D tax incentives and international taxation. In addition, Hiral is an M&A tax specialist, having advised on a number of buy and sell side transactions, principally in the technology and real estate sectors. This has included undertaking tax due diligence, advising on transaction structuring and advising shareholders on the tax implications of transactions. Hiral joined Rawlinson & Hunter in 2010, initially in the Firm’s Audit department. He is an Associate of the Institute of Chartered Accountants in England & Wales, and an Associate Member of the Chartered Institute of Taxation. In addition, he read Law at the University of Liverpool. Expertise: Tax Advice Transaction Support Tax Compliance Property Tax Corporate Art World Valuations Employment Taxes

ABOUT US Rawlinson & Hunter LLP (referred to throughout this website as ‘Rawlinson & Hunter’) is a firm of Chartered Accountants and Chartered Tax Advisers which was founded in 1933 and is based in central London, with a strong supporting office in Leatherhead, Surrey. The Firm provides a traditional range of corporate, accounting, tax and trust services, and is best known in the profession for its award-winning services to private clients and their businesses. We are constantly looking to develop our range of services to meet the needs and requirements of our clients. Over the many decades of the Firm’s existence, the objective of each and every partner has been to focus on quality, not size. By this, we mean enhancing the quality of service delivery by ensuring that we as partners are as expert in our respective fields as we possibly can be, and that the staff who support the partners are professionally qualified and trained to the highest degree and have at their disposal the latest technology. This has enabled us, over time, to gain an enviable reputation in the profession for our services to the private client and business community in London and internationally. We are different, as is our way of working. Our partners like to get to know their clients well and lead much of the advice in person, often face to face. Our partners are all leaders in their field who are trained to look at the bigger picture. Both private and corporate clients can benefit equally from our skill at finding solutions to match their own individual financial needs. The Firm is the founder of an international grouping of professional firms which specialises in the delivery of tax, accounting and administration services. Our overseas offices stretch around the globe, from Jersey and Guernsey to our Swiss offices in Geneva and Zurich, and from Bermuda, the Cayman Islands and the British Virgin Islands to Singapore via our offices in Australia and New Zealand. Across all of our offices, you can expect a high quality of personal, partner-led, service.

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 Kulwarn Nagra Partner +44 (0)20 7842 2130 kulwarn.nagra@rawlinson-hunter.com Kulwarn is a corporate services partner in the Rawlinson & Hunter London office. He has extensive corporate experience acting for a diverse range of clients, from SMEs to large multinationals and has also advised companies on a number of areas including IPOs, acquisition and disposal related transactions and due diligence reviews. After university he qualified as a chartered accountant in 1988 with Price Waterhouse, becoming a partner with PricewaterhouseCoopers in 1998. He joined Rawlinson & Hunter as a partner in 2004. Kulwarn is a Fellow of the Institute of Chartered Accountants. Expertise: Corporate Audit & Assurance Transaction Support Outsourcing Employment Taxes Valuations

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 Claire Osborne Director +44 (0)20 7842 2021 claire.osborne@rawlinson-hunter.com Claire joined Rawlinson & Hunter more than 20 years ago and trained with the firm, becoming a member (and since Fellow) of the Institute of Chartered Accountants in England & Wales in December 2009. Claire’s portfolio includes entrepreneurs, the family offices of ultra-high net worth individuals, organisations representing the pharmaceutical industry and owner managed businesses at all stages of development, from start-ups to large trading entities. Working from both our London and Surrey offices, Claire advises both corporate and non-corporate entities, providing accounting, advisory and outsourcing services. She has extensive experience of working with ultra-high net worth individuals, in particular with their UK affairs but also aiding their larger international compliance needs by being a key contact for our clients with the firms tax teams and external professionals. Claire has extensive experience in providing outsourcing and advisory services to UK companies in particular managing the complete finance function for a number of organisations. The take on of this outsourcing work is often as a result of an existing finance function needing Claire’s expertise to bring in new procedures to ensure it runs in a more effective and efficient manner. Claire specialises in providing outsourcing but also helps support the Departmental Partner in heading up the Business Services Group, a team of dedicated professionals that provide external accounting support services, including management accounting, VAT compliance, statutory accounting, forecasting and budgeting and other essential support services that assist the firm’s clients accounting compliance requirements. Expertise: Corporate Outsourcing VAT advice Estates Family office Investment companies Employment Taxes

PRIVATE CLIENT UPDATES Back to Publications 19 February 2024 Tax Planning Bulletin 2024 Read More 24 November 2022 Public Registers Under The Spotlight Read More 1 November 2021 HMRC Focus On Crypto-Assets Read More 31 May 2021 CGT Under The Microscope Read More 1 November 2020 Sale Of UK Property - Times Are Changing Read More 1 March 2020 Counting The Days Read More 1 January 2020 Becoming Even More Cryptic Read More 31 July 2018 Requirement To Correct - Flash Update Read More 1 March 2018 MTD Quarterly Reporting Read More 30 April 2017 An Unwelcome Bolt From The Blue! Read More 1 January 2014 Statutory Definition Of Tax Residence Read More 8 December 2023 Transfer Of Assets Abroad And The Fisher Case Read More 2 March 2022 Register Of Overseas Entities Owning UK Real Estate - Update Read More 1 November 2021 Regaining Its Teeth Read More 1 February 2021 R&H Staff Added To Private Client Global Elite Directory Read More 31 August 2020 Don't Panic And Carry On Planning Read More 1 March 2020 IRS Pushes Back Tax Filing Day Read More 31 August 2019 Residential Property Changes From 6th April 2020 Read More 30 June 2018 Requirement To Correct Read More 1 November 2017 Foreign Domicliaries - Where Are We Now? Read More 1 January 2017 Reforms To The Taxation Of Foreign Domiciliaries Read More 1 February 2023 Register Of Overseas Entities - HMRC Reaction Read More 1 March 2022 Register Of Overseas Entities Owning UK Real Estate Read More 31 May 2021 Trust Registration Service - Which Trusts Need To Register? Read More 1 November 2020 Capital Gains Tax: How Will You Be Taxed In the Future? Read More 30 April 2020 Disclosing Tax Plans: New Rules For Advisers And Their Clients Read More 1 February 2020 Budget 2020 - Entrepreneur's Relief Reform Read More 31 July 2018 Buying And Selling Artwork In The US Read More 31 March 2018 Internationally Mobile Employees Read More 30 June 2017 Foreign Domicliaries - Current Developments Read More 1 November 2016 Entrepreneurs’ Relief Read More

OUR HISTORY To understand the Firm’s core values today and how they became inculcated into its DNA, one has to look back to its origins in 1933 and all that has happened since. The Firm has been shaped not just by events themselves but by the choices made in response to those events by the rich tapestry of individuals who have served the Firm as partners over the years. Rawlinson & Hunter is rather unusual as an accountancy Firm dedicated largely to services to private clients, many of whom have been as unusual, eccentric and exceptional as the partners of the Firm. The Firm’s rather individual history, from the early careers of its two founding partners up to the start of the first Coronavirus lockdown, has been recorded in detail in a private publication authored by partner Andrew Shilling, ‘Rawlinson & Hunter 1919-2019 – Taking the Road Less Travelled’. If you would like a copy, let us know. In the meantime, we hope that you find this interesting as historical background to the Firm. ​ The Firm was established in London in 1933 by Alfred Rawlinson and Robert Hunter. They were chalk and cheese. Hunter, who was a forceful and assertive character and a first class tennis player, dealt with the administration of the Firm and took most of the decisions, while Rawlinson was a quiet, gentle and unassuming personality who took no exercise as a result of injuries sustained in the 1914-18 war. Yet they found that they could work together very well and the practice flourished. In the early days of the practice, the Firm dealt with a combination of international corporate work for cases such as Nestlé together with a smattering of personal tax cases. In 1934, Felix Chivers, who had won the tax prize in the Institute’s exams, was recruited to the Firm. He became a partner in 1941 and served as partner for 30 years. ​ It was Chivers, rather than Rawlinson or Hunter, who was responsible for the Firm’s orientation towards private client work for wealthy individuals. He began to advise in depth on Estate Duty and attracted many influential new clients to the Firm. This type of work led him to become involved in family trusts and trust work, which became an important part of the Firm’s service offering, as it remains today. He was by all accounts a real character who was very closely and intimately concerned with the affairs of his clients. On one occasion he was left babysitting a client’s young child and on another, he was responsible for arranging the repatriation from abroad of the body of a deceased client. The Firm offers a ‘partner-led’ service, and Chivers was perhaps the first proponent for this style of client relationship. ​ During the Second World War, working conditions in London became difficult. Hunter recounts; ‘We had hardly any staff left, and those we had were all arriving late or leaving early because of the threat of bombing. So I set out to find a refuge outside of London, and found an old house, Masons Farm, with 13 rooms in a small beautiful village in Oxfordshire. My family were installed there and the rest of the house was used as our offices.’ We consider this to be an early example of working from home, 80 years ahead of its time. A few members of staff continued to work in the Firm’s office in Aldwych, which survived intact in spite of damage caused by a V-1 flying bomb attack on 30 June 1944. ​ As the Firm emerged from WWII, it began to look beyond Britain’s shores for business opportunities. A client asked the Firm to deal with the accounting affairs for his hotel in Bermuda. Work permits were obtained to enable staff to spend all year there, which led to the establishment of the Bermuda office in 1963. The partners continued to look for expansion opportunities and future senior partner, Peter Hetherington, spearheaded the establishment of the Jersey office in 1972 after his biggest client moved there to escape Chancellor Roy Jenkins’ imposition of a 136% tax rate on investment income exceeding £15,000 (the highest tax rate in British history!). ​ The Firm’s entrepreneurial spirit was demonstrated with the opening of offices in Cayman, BVI, Guernsey, Switzerland, New Zealand, Australia and, in 2013, in Singapore. This brought a significant number of international clients to the Firm and many of the London Firm’s clients to this day are individuals with overseas aspects to their tax affairs. Partners are encouraged to develop clients in sectors where they have a personal specialism or interest, and the Firm currently has a number of clients in the art world, motor sport and private equity, to name but a few. ​ Rawlinson & Hunter is a Firm which is rich in history, a history which has shaped not just what we do but the core values which we apply in doing it. We are all, partners and staff, proud of the Firm, its independence, our clients and the quality of the service which we offer.

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...

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 Craig Davies Partner +44 (0)20 7842 2136 craig.davies@rawlinson-hunter.com Craig is a partner at the London office and his portfolio mainly comprises UK and international entrepreneurs with a concentration of clients operating in the creative sectors. Craig works closely with the owners, their wider families and their businesses providing a full range of assurance, accounting and business and personal tax compliance and advisory services. Having spent time out of professional practice and with his wide technical knowledge, Craig is able to bring a different dimension to client relationships and finds enjoyment in finding novel solutions to difficult commercial and planning problems that his clients face. Craig joined Rawlinson & Hunter in 2008, bringing with him extensive experience in both industry and professional practice firms, including Ernst & Young and Smith & Williamson. Craig heads up our large corporate services team in the UK overseeing significant expansion of this team and its service lines over the last few years. He is registered as a statutory auditor and is a person authorised to conduct non-contentious probate, which gives an indication of the breadth of the roles he performs for different clients. Craig is a Fellow of the Institute of Chartered Accountants in England & Wales and an Associate of the Chartered Institute of Taxation. He is also a Trustee of Blue Marine Foundation, an innovative environmental charity. Expertise: Corporate Audit & Assurance Transaction Support Art World Outsourcing Private Client Tax Compliance Tax Advice VAT Advice Estates Family Office Charities Probate Employment Taxes Valuations

REGISTERED OFFICES United Kingdom ​ London Rawlinson & Hunter LLP Eighth Floor 6 New Street Square New Fetter Lane London, EC4A 3AQ United Kingdom ​ Leatherhead Rawlinson & Hunter LLP Q3, The Square Randalls Way Leatherhead, KT22 7TW United Kingdom

CAREERS Working at Rawlinson & Hunter We have a number of roles within Tax, Accounting and other disciplines. Please view our current vacancies below for more information and please click apply, attaching your CV if you are interested. ​ ​Rawlinson & Hunter is an equal opportunities employer. ​ We are fully committed to equality of opportunity for all staff and applicants and we work hard to create an inclusive environment where everyone is treated with dignity and respect. We take all reasonable steps to ensure that recruitment decisions are made in line with the genuine job and skill requirements for each role and we encourage applications from everyone who meets these requirements, regardless of disability, gender, marital status, sexual orientation, colour, race, caste, nationality, ethnic origin, creed, religion, belief or age. ​ We will make any reasonable adjustments we can to accommodate applicants with disabilities. R&H Careers Site

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 Alex Jones Partner +44 (0)20 7842 2225 alex.jones@rawlinson-hunter.com Alex has 30 years’ experience in US and UK personal tax, providing complex planning and assistance to high-net-worth individuals; he joined R&H’s London US/UK Tax team from EY Frank Hirth in December 2021. Alex’s specialist areas include: private equity, hedge funds and real estate funds, personal tax issues related to fund structuring and reward, and specialist advice for entertainment and sports clients. Alex’s wide experience and specialist knowledge also includes the UK/US double tax treaty, pension issues, the UK treatment of limited liability company (LLC) interests and carried interest. He also advises on US/UK interactions on personal income, capital gains, social security, estate taxes, and inheritance and trusts. Expertise: Private Client US Taxes Tax Advice Tax Compliance Non-Resident Trusts Trusts Estates Tax Investigations Property Tax Charities (UK/US)

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

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 Graeme Privett Partner +44 (0)20 7842 2137 graeme.privett@rawlinson-hunter.com Graeme is the Managing Partner of Rawlinson & Hunter LLP. Along with the Firm's Management Team, Graeme has responsibility for overseeing the day-to-day operation of the business. Graeme, a Chartered Tax Adviser (‘CTA’) and Trust and Estate Practitioner (‘TEP’), joined the firm's private client tax group in 2002 becoming a partner in 2013, setting up the firm’s UK/US Private Client Tax Team. As well as advising clients on a wide range of personal, trust, estate and corporate matters, Graeme also acts as a Trustee and Executor for a number of clients. He manages the general tax compliance for a portfolio of clients taking into account the increasing reporting requirements. Expertise: Private Client Tax Advice Tax Compliance US Taxes Trusts Non-Resident Trusts Estates

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 Michael Foster Partner +44 (0)20 7842 2223 michael.foster@rawlinson-hunter.com Michael specialises in accounting and tax matters in an advisory and compliance capacity, providing professional advice to onshore and offshore trustees, companies and individuals. He has an ever increasing focus on non-UK domiciled individuals including those with interests in non-resident settlements. His responsibilities include a portfolio comprising a number of multi-jurisdictional family trusts, companies and high net worth individuals. Michael is also one of two partners responsible for the day-to-day management of our private client tax team. Michael is a Certified Accountant and Chartered Tax Adviser. He began his career at Rawlinson & Hunter in 1999 in the Corporate Services department, before transferring to the Trust & Wealth Services team in 2003, becoming a partner in 2015. Expertise: Private Client Tax Compliance Tax Advice Tax Investigations Property Tax Trusts Wealth Reporting Estates Charities Family Office Non-Resident Trusts