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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.

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 Salma Khan Director +44 (0)20 7842 2070 salma.khan@rawlinson-hunter.com Salma is a Director in Rawlinson & Hunter’s Corporate Services Department and provides employment tax advisory and compliance services to a broad range of clients, including owner managed business and multi-national groups. Salma brings with her extensive Employment Taxes experience from various in-house roles and her time in practice, supporting large multi-nationals corporations with employment tax compliance, including but not limited to payroll and non-cash benefits, discretionary remuneration including Shares and Pensions. In addition to assisting clients in meeting their UK employment tax obligations, Salma advises on the UK tax and National insurance implications of cross border working, including expatriate payrolls for UK employers and Short Term Business Visitor compliance in the UK. Salma joined Rawlinson & Hunter in November 2020 and enjoys providing practical solutions to employment tax challenges faced by clients. She is a member of the Chartered Institute of Taxation (CIOT), and graduated with a degree in Banking and Finance from the University of Birmingham. Expertise: Employment Taxes Tax Advice Tax Compliance Corporate

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

As well as in London, Rawlinson & Hunter has offices in Jersey, Guernsey, Switzerland (in both Geneva and Zurich), Bermuda, the Cayman Islands, the British Virgin Islands, Singapore, New Zealand and Australia. INTERNATIONAL As well as in London, Rawlinson & Hunter has offices in Jersey, Guernsey, Switzerland (in both Geneva and Zurich), Bermuda, the Cayman Islands, the British Virgin Islands, Singapore, New Zealand and Australia. The maze of UK and international law is complex to navigate, particularly for clients with profiles in a number of jurisdictions. Our grouping of offices can provide global advice and solutions, specialising in the administration of trusts and companies which hold wealth and assets for our clients and their families. Since 1933, Rawlinson & Hunter offices across the world have consistently applied the basic traits of common sense and hard work to everything they do in order to provide outstanding services to their corporate and private clients, combining advanced technical skills with their different, distinctive and personal way of working. The partners in all international offices like to get to know their clients well and they lead much of the work in person, often face-to-face. Nearly all clients come through personal recommendations and referrals, providing compelling evidence of Rawlinson & Hunter’s strong reputation as a leading professional services firm. Refer to Legal for further information regarding Rawlinson & Hunter International. Visit International Site Development of Our International Grouping The Chartered Accountancy firm of Rawlinson & Hunter was established in London in 1933 during The Great Depression by Alfred Rawlinson and Robert Hunter. The Firm has flourished by continually updating and refreshing its services to meet the challenges of evolving tax, financial and regulatory laws, by focusing on niche markets, and by putting client service first and foremost in everything it does.. After successfully navigating the challenges faced by the UK during the Second World War, including temporarily moving the Firm to rural Oxfordshire to escape The Blitz, Hunter journeyed to the US in 1945, and again in 1946 with Rawlinson, where they visited an old client living in Bermuda. This coincided with the first direct flights between the US and Bermuda and the introduction of a favourable tax system and tourist economy on the island. The visit ultimately led to the establishment of Rawlinson & Hunter’s first overseas office in Bermuda in the early 1960s by future UK senior partner Bob Spooner, as the Firm sought to support its UK clients with extensive tourism and hotel interests there. A chance encounter on an aeroplane between future UK senior partner Peter Hetherington and a Jersey accountant resulted in the foundation of the Firm’s Jersey office in 1972. This was at a time when many individuals were emigrating from the UK to Jersey to escape the all-time high UK income tax rate of 136% in the late 1960s, and 98% in the early 1970s. The Firm’s Jersey practice was established at a time when the island was growing rapidly as an international financial centre. The Guernsey office was established in 1980 to meet the needs of specific international clients of the Firm, taking advantage of Guernsey’s similarly thriving financial services industry. More than 40 years on, the Guernsey firm continues to grow. The Cayman Islands office was established in 1973, originally to complement the services offered to clients through the Bermuda office. This British Overseas Territory steadily developed to become a leading international financial centre in the region. Switzerland has always been the leading international financial centre in continental Europe, and during its early years Rawlinson & Hunter had served many Swiss-based corporate clients due to Robert Hunter’s frequent trips to the country. To support its Swiss-based clients, the Firm therefore opened an office in Geneva in 1982, and this was eventually followed by a Zürich office in 2011. The old Geneva office left the grouping in 2019 but the Firm is now once again operating in Geneva, having opened a new office there in 2021. By the 1980s, the British Virgin Islands had also developed into a leading international financial and tourism centre to fund its public services, and this led to Peter Hetherington and future Jersey senior partner, David Goar, establishing the Firm’s office on the islands in 1988 to supports clients engaged in business there. A year earlier, in 1987, the Firm opened a representative office in Sydney, Australia to support clients with business interests Down Under. This was carried out under the umbrella of a respected Australian firm, Boroughs, a similarly private client focused firm of Chartered Accountants established in 1945. A decade and a half later, in 2003, the Firm extended this model by opening a representative office on the other side of the Ditch in Whanganui, New Zealand. By now Singapore had established itself as the leading international financial centre in Asia, and the Firm found itself with increasing numbers of clients with business interests in the country. To support these clients, the Firm opened its first Asian office in Singapore in 2013.

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

At Rawlinson & Hunter LLP, we try to meet effectively the needs of our clients and the wider communities by rigorously following our core values. 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. A Commitment To Change and Challenge : recognising that our ability to consult and advise one another is a vital advantage in the face of fast evolving and increasingly complex client needs. 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

Rawlinson & Hunter's latest publications including Tax Pulse, Budget Circulars, Private Client Updates, Business Updates and Brochures. PUBLICATIONS Tax Pulse Tax Pulse Issue 16 17 February 2025 Read More Read More Tax Pulse Issue 15 30 September 2024 Read More Read More See all Tax Pulses Budget Circulars Spring Statement 2025 16 April 2025 Read More Read More Autumn Budget 2024 31 October 2024 Read More Read More See all Budget Circulars Private Client Updates Tax Planning Bulletin 2025 24 March 2025 Read More Read More Tax Planning Bulletin 2024 19 February 2024 Read More Read More See all Private Client Updates Business Updates MTD Alert 10 April 2025 Read More Read More Electronic Invoicing Alert 4 April 2025 Read More Read More See all Business Updates Brochures International Services Brochure Read More Read More Private Client Services Brochure Read More Read More See all Brochures Views From The Square Views From The Square - Edition 1 Autumn Read More Read More See all Views From The Square

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. 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...

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

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 strength lies in our people whose expertise and commitment enable us to provide a top quality pro-active tailored service in every 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. 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: 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: Dan Taylor Director +44 (0)20 7842 2272 T: dan.taylor@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: 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:

We act for publicly quoted and private companies, as well as entrepreneurs and shareholders, to offer an extensive range of transactional and advisory services. Successful businesses are constantly growing, changing and expanding, whether organically or by acquisition. TRANSACTION SUPPORT We act for publicly quoted and private companies, as well as entrepreneurs and shareholders, to offer an extensive range of transactional and advisory services. Successful businesses are constantly growing, changing and expanding, whether organically or by acquisition. Our bespoke approach provides timely and succinct reports to directors, shareholders and finance providers and has given us a reputation for delivering real value at a cost effective price. We offer comprehensive advice on how to structure transactions tax efficiently, such as acquisitions, disposals, restructuring, mergers, demergers, reconstructions and IPOs. We also have a great deal of expertise in obtaining clearance from HM Revenue & Customs for transactions where appropriate. Buying and selling a business or part of a business can prove a huge distraction to the investors, targets and the management team. This tension inevitably distracts focus from the day to day operations. Our multi-disciplinary team of experienced partners and staff can ease some of this burden while ensuring that a calm eye is kept on the financial and commercial opportunities which these changes inevitably bring. The areas where we typically might provide support include transaction advice and support, acquisition and disposal related tax and VAT advice, pre-disposal health checks, financial and tax due diligence (for vendor or buyer), exit route planning for investors, management buy-outs and buy-ins, key employee retention and incentivisation and succession planning. Our approach to all transactional due diligence work is to ensure that our partners and senior staff fully participate in the project, ensuring that our subsequent advice focuses on the key issues that we see facing the transaction and is provided by those with sufficient experience to give such advice. Our Specialists Craig Davies Partner E: craig.davies@rawlinson-hunter.com T: +44 (0)20 7842 2136 View bio... James Randall Partner E: james.randall@rawlinson-hunter.com T: +44 (0)20 7842 2131 View bio... Mark Shaw Partner E: mark.shaw@rawlinson-hunter.com T: +44 (0)20 7842 2217 View bio... Yueling Wei Partner E: yueling.wei@rawlinson-hunter.com T: +44 (0)20 7842 2098 View bio... Sarah Fernando Director E: sarah.fernando@rawlinson-hunter.com T: +44 (0)20 7842 2147 View bio... Hiral Kanzaria Partner E: hiral.kanzaria@rawlinson-hunter.com T: +44 (0)20 7842 2102 View bio... Kulwarn Nagra Partner E: kulwarn.nagra@rawlinson-hunter.com T: +44 (0)20 7842 2130 View bio... William Watson Partner E: william.watson@rawlinson-hunter.com T: +44 (0)20 7842 2111 View bio... Emma Huo Director E: emma.huo@rawlinson-hunter.com T: +44 (0)20 7842 2099 View bio... Steve Williams Director E: steve.williams@rawlinson-hunter.com T: +44 (0)20 7842 2235 View bio...

PRIVACY The only personal data that this website can collect is if you choose to send us an email using one of the email addresses listed on the site. This email address will only be used to correspond with you. If you have any concerns or questions about the data that we collect and use for the client services we are providing then please contact the partner or director who provides the service to you. Privacy Notice

Rawlinson & Hunter LLP 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. 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...

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

BUDGET CIRCULARS Back to Publications 16 April 2025 Spring Statement 2025 Read More 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 31 October 2024 Autumn Budget 2024 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 31 July 2024 Non-Dom Taxation – The Chancellor’s Statement - July 2024 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

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. 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 We typically donate in excess of £200,000 of pro bono services per annum to good causes including charities, education providers and hospitals. And it is not just the giving of time and expertise. Through our Give as you earn scheme, staff can make regular donations to causes they care about, straight from their pay. Support in the community We help support up-and-coming artists by displaying their works at our London office, and by holding an annual reception for potential buyers, clients and the artists, who are on-hand to present their works. The works are curated by the Ingram Collection , which 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. One of our core values is a Commitment to Our Communities. As part of this, we have volunteering groups in our London and Leatherhead offices run at a local level by staff, supported by the Partners. Each year, staff can spend a day taking part in a team-based volunteering activity supporting a local charity Charitable fundraising Over the years, staff and Partners have raised tens of thousands of pounds for a variety of good causes and charities. Currently, the Firm is supporting two charities. The Royal Marsden is the staff nominated charity, and Artis is the charity that the Partners have chosen. Throughout the year, fundraising activities are held to support each of the charities from sponsored walks to bake sales. The Firm will often match donations raised by staff, ensuring each of the charities can do that little bit more. Sustainability We are committed to sustainability and have introduced a number of initiatives including: All waste separated and recycled where possible Electricity supplied from renewable sources Motion activated lighting in both offices VRF air conditioning incorporating a heat recovery system 100% fresh air system Paperless working Cycle-to-work scheme Car benefit scheme to lease a new electric car Gender Pay Gap report We are committed to equality of opportunity for all members of staff and are proud that this is reflected positively in our Gender Pay Gap report . Our mean gender pay gap figures are below the national averages reported by the ONS and this is partly due to more women than men working in senior roles within the Firm.

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

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. 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

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

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. 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.

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

Keep up to date with all the latest news releases from the Rawlinson & Hunter UK office. Budget briefing, Tax pulse editions, new staff title appointments and much more. NEWS 1 October 2024 Partner & Director Announcement - October 2024 Read the full update 26 April 2024 R&H LLP Announces Two New Director Appointments 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 31 July 2024 Non-Dom Taxation – The Chancellor’s Statement - July 2024 Read the full update 6 March 2024 Spring Budget Briefing 2024 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 12 June 2024 Tax Pulse Issue 14 Read the full update 22 December 2023 Tax Pulse Issue 13 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

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

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

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. 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

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

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