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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 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

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 Kristina Volodeva Partner +44 (0)20 7842 2126 kristina.volodeva@rawlinson-hunter.com Kristina has extensive experience in advising High and Ultra High Net Worth individuals on a wide range of private client matters. Her client base comprises both UK and non-UK domiciled, typically internationally mobile, individuals who have worldwide business interests and, more often than not, are settlors and/or beneficiaries of non-UK trusts. She is also experienced in advising trustees of UK and non-UK trusts on any UK tax reporting and payment obligations they may have. Kristina has coordinated a number of multi-jurisdictional projects, helping manage the tax exposure and complying with the reporting requirements on relocation to and from the UK, structuring investment and real estate ownership, and succession planning. She takes a holistic approach to her clients’ affairs and is used to working closely with their lawyers, trustees and other advisers to provide the tax support her clients require in order to achieve their personal and commercial aspirations. Kristina’s strength and versatility when tackling cross-border complexities and her ability to deliver composite income tax, capital gains tax and inheritance tax planning solutions in an easily digestible format have always been greatly appreciated by her clients. Kristina began her career at Deloitte, where she qualified as a Chartered Tax Adviser, and subsequently moved to RSM. She holds a BA (Hons) degree from the University of Exeter and an MSc from the University of Bristol. She was named as one of PAM eprivateclient’s Top 35 under 35 in 2016 and has been included in The Spear’s 500 guide to the top private client advisers in both 2021 and 2022. In 2023, Kristina has also been included in Private Client Global Elite, a prestigious peer-nominated directory of the world’s leading advisers to UHNW clients. Expertise: Private Client Tax Compliance Tax Advice Non-Resident Trusts

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 Paul Baker Consultant +44 (0)20 7842 2132 paul.baker@rawlinson-hunter.com Paul is a consultant in the London office who specialises in international tax planning for wealthy individuals. During his career he has given advice on a wide range of tax, trust and general financial issues for wealthy families and their businesses. Paul joined the firm in 2002, became a partner in 2004 and took up a consultancy role in 2021. Paul is a member of both the ICAEW and CIOT.

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 Emma Huo Director +44 (0)20 7842 2099 emma.huo@rawlinson-hunter.com Emma is an audit services Director whose current and past portfolio has included FTSE listed companies, various high profile private companies and limited liability partnerships involved in art, retail, software and private equity investment. Emma has experience in undertaking multinational group audit assignments as well as preparation of statutory financial statements for a range of private clients in accordance with UK GAAP and IFRS for audit by the Big Four firms. She also has experience on advising clients on areas such as accounting treatments for group restructuring and conversion from UK GAAP to IFRS. Emma qualified as a chartered accountant in 2012 whilst working at PwC and stayed with them until joining the firm in 2015.

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... Katharine Haggie Partner E: katharine.haggie@rawlinson-hunter.com T: +44 (0)20 7842 2153 View bio... Lisa Festerling Partner E: lisa.festerling@rawlinson-hunter.com T: +44 (0)20 7842 2148 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... 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... Craig Davies Partner E: craig.davies@rawlinson-hunter.com T: +44 (0)20 7842 2136 View bio... Kristina Volodeva Partner E: kristina.volodeva@rawlinson-hunter.com T: +44 (0)20 7842 2126 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... Steve Williams Director E: steve.williams@rawlinson-hunter.com T: +44 (0)20 7842 2235 View bio...

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

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 +44 (0)20 7842 2256 T: alan.ive@rawlinson-hunter.com View Bio... E: Catherine Thompson Partner +44 (0)20 7842 2028 T: catherine.thompson@rawlinson-hunter.com View Bio... E: Craig Davies Partner +44 (0)20 7842 2136 T: craig.davies@rawlinson-hunter.com View Bio... E: James Randall Partner +44 (0)20 7842 2131 T: james.randall@rawlinson-hunter.com View Bio... E: Kristina Volodeva Partner +44 (0)20 7842 2126 T: kristina.volodeva@rawlinson-hunter.com View Bio... E: Lisa Festerling Partner +44 (0)20 7842 2148 T: lisa.festerling@rawlinson-hunter.com View Bio... E: Mark Shaw Partner +44 (0)20 7842 2217 T: mark.shaw@rawlinson-hunter.com View Bio... E: Paul Huggins Partner +44 (0)20 7842 2197 T: paul.huggins@rawlinson-hunter.com View Bio... E: Trevor Warmington Partner +44 (0)20 7842 2198 T: trevor.warmington@rawlinson-hunter.com View Bio... E: Yueling Wei Partner +44 (0)20 7842 2098 T: yueling.wei@rawlinson-hunter.com View Bio... E: Claire Osborne Director +44 (0)20 7842 2021 T: claire.osborne@rawlinson-hunter.com View Bio... E: Gillian Lawrence Director +44 (0)20 7842 2170 T: gillian.lawrence@rawlinson-hunter.com View Bio... E: Lee Moss Director +44 (0)20 7842 2227 T: lee.moss@rawlinson-hunter.com View Bio... E: Mark Wong Director +44 (0)20 7842 2158 T: mark.wong@rawlinson-hunter.com View Bio... E: Philip Prettejohn Consultant +44 (0)20 7842 2116 T: philip.prettejohn@rawlinson-hunter.com View Bio... E: Sarah Fernando Director +44 (0)20 7842 2147 T: sarah.fernando@rawlinson-hunter.com View Bio... E: Steve Williams Director +44 (0)20 7842 2235 T: steve.williams@rawlinson-hunter.com View Bio... E: Alex Jones Partner +44 (0)20 7842 2225 T: alex.jones@rawlinson-hunter.com View Bio... E: Chris Hawley Partner +44 (0)20 7842 2138 T: chris.hawley@rawlinson-hunter.com View Bio... E: Hiral Kanzaria Partner +44 (0)20 7842 2102 T: hiral.kanzaria@rawlinson-hunter.com View Bio... E: Katharine Haggie Partner +44 (0)20 7842 2153 T: katharine.haggie@rawlinson-hunter.com View Bio... E: Kulwarn Nagra Partner +44 (0)20 7842 2130 T: kulwarn.nagra@rawlinson-hunter.com View Bio... E: Mark Harris Partner +44 (0)20 7842 2125 T: mark.harris@rawlinson-hunter.com View Bio... E: Michael Foster Partner +44 (0)20 7842 2223 T: michael.foster@rawlinson-hunter.com View Bio... E: Toby Crooks Partner +44 (0)20 7842 2140 T: toby.crooks@rawlinson-hunter.com View Bio... E: William Watson Partner +44 (0)20 7842 2111 T: william.watson@rawlinson-hunter.com View Bio... E: Chris Bliss Consultant +44 (0)20 7842 2122 T: chris.bliss@rawlinson-hunter.com View Bio... E: Emma Huo Director +44 (0)20 7842 2099 T: emma.huo@rawlinson-hunter.com View Bio... E: Jeremy Stein Director +44 (0)20 7842 2184 T: jeremy.stein@rawlinson-hunter.com View Bio... E: Louise Catt Director +44 (0)20 7842 2019 T: louise.catt@rawlinson-hunter.com View Bio... E: Paul Baker Consultant +44 (0)20 7842 2132 T: paul.baker@rawlinson-hunter.com View Bio... E: Salma Khan Director +44 (0)20 7842 2070 T: salma.khan@rawlinson-hunter.com View Bio... E: Sharon Gillies Director +44 (0)20 7842 2161 T: sharon.gillies@rawlinson-hunter.com View Bio... E:

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)

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 Paul Huggins Partner +44 (0)20 7842 2197 paul.huggins@rawlinson-hunter.com Paul is a Private Client Tax specialist who advises a wide variety of clients ranging from successful entrepreneurs, hedge fund managers and family office engagements to clients involved in the art, sports and film entertainment worlds. He enjoys developing a close relationship with clients in order to fully understand their needs and providing advice which is relevant to their individual circumstances. Paul advises on a broad range of UK tax issues, particularly those with an international aspect, specialising in the UK’s statutory residence test, remittance basis users and the taxation of ‘mixed funds’, together with the tax and social security implications for internationally mobile employees. He also has extensive experience acting as a single joint expert witness and handling HMRC tax investigations on a broad range of technical issues. Paul joined Rawlinson & Hunter as a trainee accountant in 2006, qualifying as a Chartered Accountant in 2009, a Chartered Tax Advisor in 2010 and becoming a member of STEP in 2012. Paul was included as a top recommended accountant and tax adviser in the 2021, 2022 and 2023 Spear’s 500 guide.

CONTACT US Office Address United Kingdom London Rawlinson & Hunter LLP Eighth Floor 6 New Street Square New Fetter Lane London, EC4A 3AQ United Kingdom T +44 (0)20 7842 2000 F +44 (0)20 7842 2080 E webenquiry.uk@rawlinson-hunter.com Leatherhead Rawlinson & Hunter LLP Q3, The Square Randalls Way Leatherhead Surrey, KT22 7TW United Kingdom T +44 (0)20 7842 2000 F +44 (0)20 7842 2080 E webenquiry.uk@rawlinson-hunter.com

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

LEGAL Rawlinson & Hunter International is a grouping of independent firms with members throughout the world. It is not a legal entity in its own right and does not offer professional services in its own name. Each independent member of Rawlinson & Hunter International is a separate firm. These firms are not members of one international partnership or group, or otherwise necessarily legal partners or members with each other, nor is any one firm responsible for the services or activities of any other. Firms in certain jurisdictions offer services through a partnership structure or through the medium of limited liability vehicles, or both, depending on the nature of services offered. The partners and directors of each of the firms within the Rawlinson & Hunter grouping pride themselves on the shared ethos and quality of advice given across the Rawlinson & Hunter grouping. As a result, use is made throughout this website of the expressions “our” and “we” in reference to the service provided by each of the Rawlinson & Hunter firms. This should not be construed as Rawlinson & Hunter International existing as a single entity. Although the firms carry the same name, there is no common ownership among the firms of Rawlinson & Hunter International. The London office conducts its business in the UK through Rawlinson & Hunter LLP, a UK limited liability partnership. Rawlinson & Hunter, a UK general partnership with partners who are also the members of Rawlinson & Hunter LLP, holds a minority financial interest in each of the overseas Rawlinson & Hunter firms, except for the Australia and New Zealand firms. This website is designed for the information of readers. Whilst every effort has been made to ensure accuracy, information contained on the site may not be comprehensive and readers should not act upon it without seeking professional advice. The application and impact of the laws can vary widely from case to case, based upon the specific or unique facts involved. Accordingly, the information in this site is not intended to serve as legal, accounting, financial or tax advice. Users are encouraged to consult with professional advisers at their local Rawlinson & Hunter International office for advice concerning specific matters before making any decision. A list of legal partners and directors of that office can only be obtained from that office and nothing in this website shall imply that any other persons mentioned herein are partners or members of that office.

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 Mark Harris Partner +44 (0)20 7842 2125 mark.harris@rawlinson-hunter.com Mark qualified as a chartered accountant in 1985 and has specialised in taxation ever since. He joined the UK firm as a tax manager in 1992 and was made tax partner in 1996. Mark advises on all aspects of UK taxation affecting private and entrepreneurial clients. Mark is the UK firm's Senior Partner and is Chairman of the international grouping of Rawlinson & Hunter offices. He also acts as trustee and executor for a number of private trusts and estates as well as charitable trusts, and is authorised to carry out non-contentious probate work. Mark is a Fellow of the ICAEW, an associate of the Chartered Institute of Taxation, a member of STEP and a member of PAIAM (the Association for Professional Advisors to the International Art Market). Expertise: Private Client Tax Compliance Tax Advice Tax Investigations Art World Trusts Estates Charities Non-Resident Trusts Probate

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

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

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

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

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

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 Lisa Festerling Partner +44 (0)20 7842 2148 lisa.festerling@rawlinson-hunter.com Lisa is a specialist in US/UK tax for private clients and internationally mobile individuals. Her clients have included high-profile c-suite executives, private equity partners, sports personalities and large international families. She has knowledge and experience in a wide range of topics from pre-relocation planning, streamlined filing, expatriation, remittance planning to complex tax return compliance and foreign reporting. Her particular focus and interest is in US/UK crossborder trust and estate planning. Lisa has dealt with compliance and advice for US trusts with UK beneficiaries, non-US trusts with a US owner or US beneficiaries and offshore trust/company structures. Lisa joined Rawlinson & Hunter in 2023 from a Big Four accountancy firm. She is an Associate of the Chartered Institute of Taxation (CIOT), an affiliated member of the Society of Trust and Estate Practitioners (STEP) and an US Enrolled Agent. Expertise: US Taxes Private Client Tax Advice Tax Compliance Trusts Non-Resident Trusts Family Office Estates

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...

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 William Watson Partner +44 (0)20 7842 2111 william.watson@rawlinson-hunter.com William is an audit specialist whose clients include artists, art galleries, FCA regulated entities and high end retail businesses. He also has extensive experience in undertaking multinational group audit assignments, client money audits and due diligence reviews. William also undertakes technical accounting assignments such as impact analysis of new accounting standards, IFRS 2 share option valuations and advising on corporate restructures. William has also undertaken the duties of the Corporate Controller of AIM and TSX listed entities, so has experience of the audit process from the other side of the fence. William joined the firm in 2015, bringing with him extensive experience having spent 10 years at Wilkins Kennedy, overseeing their larger audits and technical accounting assignments. William is a Fellow of the Institute of Chartered Accountants in England & Wales. Expertise: Corporate Audit & Assurance Transaction Support

TAX PULSE Back to Publications 30 September 2024 Tax Pulse Issue 15 Read More 6 October 2023 Tax Pulse Issue 12 Read More 21 December 2022 Issue 9 - Winter Edition Read More 31 March 2022 Issue 6 - Spring Edition Read More 12 June 2024 Tax Pulse Issue 14 Read More 7 July 2023 Tax Pulse Issue 11 Read More 5 October 2022 Issue 8 - Autumn Edition Read More 31 August 2021 Issue 5 - Autumn Edition Read More 22 December 2023 Tax Pulse Issue 13 Read More 31 March 2023 Tax Pulse Issue 10 Read More 30 June 2022 Issue 7 - Summer Edition Read More 31 March 2021 Issue 4 - Spring Edition 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 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

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 Louise Catt Director +44 (0)20 7842 2019 louise.catt@rawlinson-hunter.com Louise joined Rawlinson & Hunter in July 2014. She is a Fellow of the Association of Chartered Certified Accountants. Louise’s portfolio includes entrepreneurs, the family offices of ultra-high net worth individuals and owner managed businesses at all stages of development, from start ups to large trading entities. Working out of Rawlinson & Hunters UK’s London and Surrey offices, Louise 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 acting as a focal point for all administration of the international structures. Louise has extensive experience of providing outsourcing and advisory services to UK subsidiaries of international groups. Louise is an outsourcing specialist and part of the senior management team at R&H leading the firm’s Business Services Group, a team of dedicated professionals that provide external accounting support services, including management accounting, finance director / CFO assistance and advisory, forecasting and budgeting and other essential support services that promote the growth and efficiency of the firm’s clients. Louise’s clients particularly value her ability to improve the efficiency and effectiveness of their accounting systems and take away the burden and worries of their day to day back office administration. Expertise: Corporate Outsourcing VAT advice Estate Family office Motorsport

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

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...

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 Sarah Fernando Director +44 (0)20 7842 2147 sarah.fernando@rawlinson-hunter.com Sarah, a Chartered Accountant and Chartered Tax Adviser, has been a longstanding member of the Business Tax Group, joining the firm over 20 years ago on an ACA training contract within the audit department. In 2002, she transferred to the Business Tax Group at the firm’s London office. She advises on a wide range of business and corporate tax matters for both owner managed businesses (companies and partnerships) and multinational groups headed by UK companies or with UK subsidiaries. She also provides business tax compliance services to a broad range of clients, including businesses involved in art, investment advisory, software department and property investment. Her specialisms include the substantial shareholding exemption, R&D tax relief and the UK reporting fund regime. Expertise: Tax Compliance Tax Advice Tax Investigations Corporate Transaction Support Art World