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

OUR PEOPLE Search Our strength lies in our people whose expertise and commitment enable us to provide a top quality pro-active tailored service in every office. By forename... Select person... By surname... Select person... Reset Filters By expertise... Select expertise... Back Mark Wong Director +44 (0)20 7842 2158 mark.wong@rawlinson-hunter.com Mark is a director in the Private Client Services Team and initially served at the firm from 2016 to 2022 before re-joining in 2023. Based in the London office, Mark looks after the UK tax affairs of high-net worth individuals and wealth structures. Many of his clients have an international element and his client portfolio includes both UK and non-UK domiciled individuals, fund executives and offshore trusts. Accordingly, Mark has experience advising on tax residence, the remittance basis, mixed funds, domicile and offshore trusts. Mark is an Associate of the Chartered Institute of Taxation and holds a PhD in Mathematics.

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.

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 Katharine Haggie Partner +44 (0)20 7842 2153 katharine.haggie@rawlinson-hunter.com Katharine advises families on the structuring of their business and personal interests with a focus on international aspects. She has managed significant family projects handling a broad range of queries, and works with many advisers in the UK and internationally to service the needs of clients. Following nine years of experience across general practice and professional teaching, Katharine joined Rawlinson & Hunter in 2015 as a business tax specialist, assisting clients to structure their affairs efficiently as well as meeting the demands of associated compliance. In January 2018 she commenced a secondment to the Firm’s Singapore office where she spent three years advising clients in Asia on their UK tax exposure, structuring both personal and business interests internationally and leading and developing the local tax services in Singapore Katharine returned to Rawlinson & Hunter in the UK with extensive knowledge of the Singapore tax system and a strong understanding of the international exposure for those with multi-jurisdictional interests. She is a key component to our Family Office services which works to the needs of families across the UK and internationally. Katharine is an Associate of the Chartered Institute of Taxation (CIOT), a Fellow of the Institute of Chartered Accountants in England and Wales (ICAEW) and a member of the Society of Trust and Estate Practitioners (STEP). Expertise: Family Office Tax Advice Private Client Corporate Non-Resident Trusts 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 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 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 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 Trevor Warmington Partner +44 (0)20 7842 2198 trevor.warmington@rawlinson-hunter.com Trevor provides personal UK tax support, mainly to wealthy international individuals, families and Trustees but also British entrepreneurs or British nationals living abroad. This includes advising individuals coming to settle in the UK for the first time, those who visit regularly as a second residence, or who wish to return to the UK, and also international students. Trevor also manages all aspects of their tax compliance reporting in the UK. He endeavours to work alongside other professional advisers and family offices to offer his clients joined-up advice which is tax-efficient within a wider commercial context. Trevor has wide experience and detailed knowledge of the UK tax rules for remittance basis users. Some examples of his regular advice includes non-UK bank account and investment structuring, overseas workday relief for internationally mobile workers, offshore trust planning and real estate holding structures. He has a particular specialism in the complex area of the taxation of non-UK life assurance policies. A Modern Languages graduate of Christ Church, Oxford, Trevor is fluent in French and Spanish. He began his career at a Big Four accountancy firm, joined Rawlinson & Hunter in 2010 and became a partner of the firm in 2017. Trevor has completed the Association of Taxation Technician (ATT) qualification, is a Chartered Tax Adviser (CTA), and a member of STEP (TEP). He was named as one of PAM eprivateclient's Top 35 under 35 in 2014 and 2016, is named in the Citywealth Leaders List, and has repeatedly been featured in the Spear's 500. Expertise: Private Client Tax Advice Tax Compliance Wealth Reporting Non-Resident Trusts Property Tax

OUR PEOPLE Search Our strength lies in our people whose expertise and commitment enable us to provide a top quality pro-active tailored service in every office. By forename... Select person... By surname... Select person... Reset Filters By expertise... Select expertise... Back 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 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

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

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

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 Alan Ive Partner +44 (0)20 7842 2256 alan.ive@rawlinson-hunter.com Alan joined Rawlinson & Hunter as a Chartered Tax Adviser in June 2017 having previously worked at the Big Four. Alan provides tax compliance and advisory services to UK and international high net worth individuals, in conjunction with their business interests and family wealth arrangements. A significant number of Alan's clients are domiciled outside of the UK with family trusts. Having worked with clients across a range of industry sectors, Alan has broad experience from which to advise his client base, from both a personal and business aspect. Specifically, Alan's expertise lies in advising Fund Managers from a range of asset classes on the taxation of management fees and carried interest, together with the impact of the changes to non-UK domiciled individuals who are long-term UK residents. Alan enjoys building close working relationships with clients and their advisers in order to fully understand and optimise their affairs. Expertise: Private Client Tax Advice Tax Compliance Trusts Family Office

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

OUR PEOPLE Search Our strength lies in our people whose expertise and commitment enable us to provide a top quality pro-active tailored service in every office. By forename... Select person... By surname... Select person... Reset Filters By expertise... Select expertise... Back Kulwarn Nagra Partner +44 (0)20 7842 2130 kulwarn.nagra@rawlinson-hunter.com Kulwarn is a corporate services partner in the Rawlinson & Hunter London office. He has extensive corporate experience acting for a diverse range of clients, from SMEs to large multinationals and has also advised companies on a number of areas including IPOs, acquisition and disposal related transactions and due diligence reviews. After university he qualified as a chartered accountant in 1988 with Price Waterhouse, becoming a partner with PricewaterhouseCoopers in 1998. He joined Rawlinson & Hunter as a partner in 2004. Kulwarn is a Fellow of the Institute of Chartered Accountants. Expertise: Corporate Audit & Assurance Transaction Support Outsourcing Employment Taxes Valuations

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

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

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 Chris Bliss Consultant +44 (0)20 7842 2122 chris.bliss@rawlinson-hunter.com Chris is a consultant at the London office, having previously served as a partner for 32 years. Chris acts as an adviser to several substantial family groups and has a particular interest in the entertainment and motor sport sectors. Having joined the firm in 1984, Chris served as a partner from 1988 to 2020 including nine years as the senior partner. Chris is a Fellow of the ICAEW.

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 Chris Hawley Partner +44 (0)20 7842 2138 chris.hawley@rawlinson-hunter.com Chris leads the firm’s Trust & Wealth Services team, encompassing the firm’s services for Trusts, Charities and wealth reporting clients. He was pivotal in the development of the Wealth Reporting Service, which provides cutting edge investment and financial reporting to clients and their family offices Chris works extensively with onshore and offshore trustees and their beneficiaries, assisting with the ever increasing compliance demands they face. He is experienced in all aspects of forensic accounting and trust restructuring and is often called on to support the implementation of complex tax planning arrangements. He also has experience in dealing with the sometimes sensitive family issues inherent in such arrangements. Chris is particularly passionate about advising charities and their trustees. Recent work includes advising a charity on the development of its IT infrastructure, internal operating policies and appropriate structures for its investment and grant-making sub-committees. More generally Chris advises a portfolio of charity clients on their accounting, audit, tax and governance arrangements. Chris is a Chartered Accountant and became a partner of the firm in April 2014. Expertise: Trusts Charities Wealth Reporting Private Client Family Office Estates 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 Lee Moss Director +44 (0)20 7842 2227 lee.moss@rawlinson-hunter.com Lee is a Director in the Trust & Wealth Services team and has 20+ years of private client experience with a specific focus on UK and Non-Resident trusts, probate and estates and inheritance tax. Lee advises a portfolio of trust and estate clients providing both compliance and advisory work. Lee qualified as a Probate Practitioner in 2016 and has taken a lead role in developing the firm’s Probate and Estate service. Many estate clients are high value, complex and often with international aspects. In undertaking this role, he has gained an extensive knowledge of all aspects of Inheritance Tax. As a Chartered Tax Adviser Lee is involved in complex advisory work, with specific focus on forensic accounting and tax analysis for non-resident trusts and also providing family office support for UHNW clients. In this role, Lee assists families in structuring and managing their financial and personal affairs, whilst co-ordinating a diverse range of third party advisers. Expertise: Trusts Non-Resident Trusts Estates Private Client Tax Compliance Tax Advice Family Office

BUSINESS UPDATES Back to Publications 23 February 2024 Holiday Entitlement and Pay 2024 Read More 23 October 2023 EU Import VAT Changes, Works of Art Read More 1 March 2023 New Tax Year, Upcoming Changes And Points To Consider Read More 8 December 2022 Reform of VAT Penalties Read More 31 May 2022 Right To Work Checks In The UK Read More 1 March 2022 Payrolling Of Benefits In Kind Read More 1 November 2021 Salary Sacrifice - Electric Cars Read More 30 September 2021 Salary Sacrifice And Pension Contributions Read More 30 June 2021 Home Sweet Home Read More 17 November 2020 Additional Details For The CJRS Extension Read More 30 September 2020 Furlough Claims - Don't Fall Foul! Read More 31 August 2020 The Chancellor’s Winter Economy Plan Read More 31 May 2020 Covid-19 Business Support Guide Read More 1 March 2020 IRS Pushes Back Tax Filing Day Read More 1 January 2020 IR35 - Are You Ready For The Changes? Read More 30 June 2019 Corporate Residence Implications Of The Development Securities Case Read More 1 January 2019 Tax Relief For Goodwill Read More 31 March 2018 Export Evidence Read More 30 September 2017 Research & Development Expenditure Credit Read More 1 November 2016 Incorporation - Tax, Accounting And Commercial Considerations Read More 31 August 2016 Corporate Newsletter Read More 19 December 2023 Economic Crime And Corporate Transparency Act Read More 31 August 2023 Maternity Leave and Employment Considerations Read More 1 March 2023 Brexit - Northern Ireland Protocol - Windsor Framework Read More 6 December 2022 Changes to UK Customs Import/Export Procedures Read More 30 April 2022 A Move To Greater Corporate Transparency Read More 1 January 2022 Salary Sacrifice - Bicycles And Cycling Safety Equipment Read More 1 November 2021 Salary Sacrifice And Workplace Nurseries Read More 1 August 2021 Salary Sacrifice (Or Exchange) Continued Read More 1 March 2021 IR35: Are You Ready For The Changes In April 2021? Read More 6 November 2020 Second Lockdown - Furlough Extension Read More 30 September 2020 Job Support Scheme - Example Calculations Read More 3 August 2020 VAT - Brexit Updates Read More 30 April 2020 Employment Related Securities Reporting Read More 1 February 2020 Payroll Update Read More 1 November 2019 The Conservatives Proposal To Shelve The Reduced 17% Corporation Tax Rate Read More 30 April 2019 Brexit Implications For Privately Held Companies With US Subsidiaries Read More 30 September 2018 Making Tax Digital For VAT Read More 1 March 2018 New Customs Declaration Service From August 2018 Read More 1 February 2017 Museums And Galleries Exhibition Tax Relief Read More 1 November 2016 Profit Extraction - Dividends vs Salaries & Bonuses Read More 30 September 2015 Transfer Pricing Read More 19 December 2023 Family Related Leave And Other Leave Read More 23 June 2023 Tax Compass Read More 1 February 2023 Holiday Entitlement And Pay Read More 31 August 2022 Recent Payroll Related Changes Read More 1 March 2022 Payroll - New Tax Year Read More 1 January 2022 Reform Of VAT Penalties Read More 1 November 2021 Brexit 12 Months On - Where Are We Now? Read More 31 July 2021 Salary Sacrifice (Or Exchange) Read More 1 January 2021 Art Market: Brexit VAT Update Read More 1 November 2020 New Lockdown And The Extended Furlough Scheme Read More 30 September 2020 The Chancellor’s Winter Economy Plan Read More 25 June 2020 Accelerate Tax Relief For Covid-19 Corporation Tax Losses Read More 21 April 2020 Further Funding For Businesses Impacted By COVID-19 Read More 1 February 2020 Brexit Update: Overview Of The UK Position Post Brexit Read More 31 August 2019 VAT Recovery: Pre-Incorporation VAT Read More 1 February 2019 Brexit: VAT And Customs Duties Read More 31 July 2018 VAT For Businesses In The Event Of No Brexit Deal Read More 30 September 2017 Research & Development Tax Credits Read More 1 December 2016 Investors' Relief Read More 1 November 2016 The Business-Owner’s Essential Guide To Tax Planning Read More 30 September 2015 Enterprise Management Incentive Scheme Read More

OUR SERVICES In this section of our website, you can read about some of the services which we provide. Many of our clients call upon our expertise across a number of service areas. Whatever your specific requirements may be, we aspire to deliver our work to a consistently high standard both in terms of the quality of our advice and in overall client experience. What do we mean by this? Fundamentally, we seek to ensure that there are certain hallmarks which will always be present in our approach to service delivery. Our objective is to provide a service which is consistently above and beyond normal professional standards. The Partners at Rawlinson & Hunter are all well-known specialists in their respective fields, and the majority of their time is spent actively engaged in leading the advisory work for their clients. In many firms, the partner role becomes that of winning new business, delegating it to the ‘doers’ and playing a high level relationship management role. Here, the Partners roll their sleeves up and actively lead the work, applying their expertise to the client’s situation. The Firm’s culture is to give clear advice and direction, rather than fence-sitting. This approach runs through Rawlinson & Hunter’s DNA. Many of the Partners, particularly those specialising in Private Client work, joined the Firm at a junior level and worked their way up. Some of the Partners joined at a more senior level, a number having experienced life in industry or the Big 4. Whatever your requirements, you can expect to be dealt with by Partners who are expert in their individual areas of practice. The Partner will always be supported by a strong team of professionals who take pride in what they do, and are similarly motivated to provide a top level service. We are well placed to recruit the best people in the market place and we put great emphasis on providing the best training available, and placing the latest technology at their disposal. Amongst our Core Values is a commitment to our clients, which is to ensure that we put exceptional hands-on client service at the heart of what we do, and to ensure that we always go the extra mile for our clients. When considering the various services described on this website, you should take it as read that they will be delivered with the above principles to the fore.

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 Shaw Partner +44 (0)20 7842 2217 mark.shaw@rawlinson-hunter.com Mark is a Partner within the firm’s Trust & Wealth Services team and works closely with individuals and families in Europe, Asia and the US to meet their financial and operational needs. Mark joined the firm in March 2015, having previously acted as a wealth strategist to family offices at Northern Trust, and within economic research at Lehman Brothers. Mark applies his broad investment, technology and accounting knowledge while working impartially and uniquely with clients to build a family office that enables informed decision making. Whether working with individuals establishing their affairs or families with complex structures, Mark often acts as a strategic advisor, project manager and central co-ordinator for his clients. Ultimately he will arrange an operating structure that delivers investment reporting, management accounting, financial control, cash management and investment oversight. Given Mark often works with individuals and families who are undergoing transformation (whether they are creating a family office, expanding a family office, or passing responsibility to the next generation) he also has a keen interest in family governance and advising clients on means to achieve clear communication, equitable decision making, and adaptability to change. Expertise: Family Office Wealth Reporting Outsourcing Private Client Transaction Support Motorsport

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 Philip Prettejohn Consultant +44 (0)20 7842 2116 philip.prettejohn@rawlinson-hunter.com Philip is a consultant at the London office who specialises in advice and planning for individuals, families and substantial family trusts. During his career he has given advice on UK and international taxation, trust and financial matters to a wide range of wealthy individuals, families and private companies. His principal area of expertise remains advising clients on the protection and management of wealth. Philip joined the firm in 1968, became a partner in 1978, was Senior Partner for ten years until 2011 and took up a consultancy role in 2016.

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

OUR PROBATE ACCREDITATION Time and fees The time taken to complete the work required to deal with an estate will vary significantly depending on a number of factors. On this basis it is not possible to provide a general price for the work. We charge on the basis of the complexity of the work and time taken to resolve issues. For an understanding of the scope of work that we undertake and the possible costs associated with this please see “Illustrations”. It is also difficult to provide a timetable for the provision of probate services and the ultimate completion of the associated work, as there are many factors that can affect the process. We strive to co-ordinate with executors and keep them informed of progress on a regular basis so that they are aware of the status of each case. ​ Illustrations ​ Illustration 1 Assisting executors with Inheritance Tax compliance and filing for probate. We have acted for estates where there is a liability to Inheritance Tax and the assets are both easy to identify and to value (for example, listed investments and bank accounts). The will is straightforward, with only a handful of beneficiaries. We notified the relevant parties of death and requested probate valuations of the assets. Preparation and filing of the IHT Account (Form IHT400 and supporting schedules). Preparing the probate application on behalf of the executors. The executors dealt with the administration but we assisted them by opening a client account to collect in the assets and make distributions. We also provided them with support to sell listed investments. Total fees between £2,500 and £7,500 (including VAT) Illustration 2 Acting on behalf of executors. We often get asked to provide a full service of all matters in connection with the estate. Identifying assets, notifying third parties and collating valuations on behalf of the executors (including liaison with other professional parties, for example surveyors, auctioneers, directors of private companies and solicitors). Inheritance Tax compliance and applying for Probate (either on behalf of the executors or under a power of attorney). Administering and collecting in the estate assets. Provision of full client account services for the executors. Selling assets, payment of professional fees and other estate expenses. Making distributions to beneficiaries. Registering the estate for income and capital gains tax and filing all necessary tax returns. Providing beneficiaries with R185 forms. Preparing interim and final estate accounts. Total fees between £10,000 and £25,000 (including VAT) Illustration 3 Acting on behalf of executors (complex estates). We have acted for complex estates with property in multiple jurisdictions. The valuation of estate assets is not straightforward and issues have arisen in respect of the probate application (non-contentious). Identifying the assets and obtaining valuations. Where required, we have prepared valuations of unquoted shareholdings and considered complex issues with regard to business / agricultural property reliefs. We have dealt with complex domicile issues and achieved favourable outcomes for our clients. Obtaining probate in overseas jurisdictions. This most often requires us to engage professionals in foreign jurisdictions and liaise with them to obtain probate locally. Where required, we have also engaged with other overseas professionals, for example estate agents, to market and sell property. We have good professional contacts in many overseas jurisdictions. Dealing with high value, and sometimes unusual assets (for example, arranging collection of personal possessions stored in safety deposit boxes). Applying for probate and dealing with other complex matters which have arisen (for example, obtaining additional affidavits where a will was not fully executed or where the probate registry raised doubt over the testators capacity to execute the will. We had to trace witnesses and obtain further affidavits from them to secure probate). Fully administering the estate assets, estate accounting and filing of estate tax returns. Total fees between £25,000 and £50,000 (including VAT) ​ Regulatory Licensed by the Institute of Chartered Accountants in England and Wales to carry out the reserved legal activity of non-contentious probate in England and Wales. Details of our probate accreditation can be viewed at icaew.com/probate under reference number OC403503. Rawlinson & Hunter LLP recognises the benefits of, and is committed to, equality in the workplace. We monitor diversity within our workforce and take action where possible to ensure that we can attract, retain and develop the best people, regardless of their background. Our most recent survey is available from Emma Knight, HR Director (emma.knight@rawlinson–hunter.com ) ​ Compensation Scheme In the unlikely event that we cannot meet our liabilities to you, you may be able to seek a grant from ICAEW’s Compensation Scheme. Generally, applications for a grant must be made to ICAEW within 12 months of the time you become aware, or reasonably ought to have been aware of the loss. Further information about the scheme, and the circumstances in which grants may be made, is available on ICAEW’s website: www.icaew.com/probate . ​ Complaints We always seek to provide clients with the highest levels of service. If you would like to talk to us about how we could improve our probate service to you, or if you are unhappy with the service you are receiving, please let us know by contacting the Head of Legal Practice /probate contact partner, Toby Crooks. We will consider carefully any complaint that you may make about our probate services as soon as we receive it and do all we can to explain the position to you. If we do not answer your complaint to your satisfaction or you are unhappy with our response, you may of course take up the matter up with our Senior Partner, our professional body (ICAEW), and the Legal Ombudsman. Complaints to the Legal Ombudsman should be made within six years of the act or omission or within three years of you becoming aware of the issue, and in either case within six months of our written response to your complaint to us. The contact details for the Legal Ombudsman are: ​ Letter: Legal Ombudsman, PO Box 6806, Wolverhampton, WV1 9WJ, Email: enquiries@legalombudsman.org.uk Telephone: 0300 555 0333.