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BUDGET CIRCULARS Back to Publications 4 March 2026 Spring Statement 2026 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 27 November 2025 Budget Briefing 2025 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 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

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

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. 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. Alan became a Partner of the firm in 2020 and is the head of Rawlinson and Hunter’s Leatherhead-based tax department. Alan has a Masters of Engineering from Bath University, has completed the Association of Taxation Technician (ATT) qualification, and is a Chartered Tax Adviser (CTA).

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, Companies House number OC430503. Rawlinson & Hunter, a UK general partnership with partners who are also the members of Rawlinson & Hunter LLP, holds a minority financial interest in each of the overseas Rawlinson & Hunter firms, except for the Australia and New Zealand firms. This website is designed for the information of readers. Whilst every effort has been made to ensure accuracy, information contained on the site may not be comprehensive and readers should not act upon it without seeking professional advice. The application and impact of the laws can vary widely from case to case, based upon the specific or unique facts involved. Accordingly, the information in this site is not intended to serve as legal, accounting, financial or tax advice. Users are encouraged to consult with professional advisers at their local Rawlinson & Hunter International office for advice concerning specific matters before making any decision. A list of legal partners and directors of that office can only be obtained from that office and nothing in this website shall imply that any other persons mentioned herein are partners or members of that office.

OUR PEOPLE Search Our strength lies in our people whose expertise and commitment enable us to provide a top quality pro-active tailored service in every office. By forename... Select person... By surname... Select person... Reset Filters By expertise... Select expertise... Back Michael Foster Partner +44 (0)20 7842 2223 michael.foster@rawlinson-hunter.com Michael specialises in accounting and tax matters in an advisory and compliance capacity, providing professional advice to onshore and offshore trustees, companies and individuals. He has an ever increasing focus on non-UK domiciled individuals including those with interests in non-resident settlements. His responsibilities include a portfolio comprising a number of multi-jurisdictional family trusts, companies and high net worth individuals. Michael is also one of two partners responsible for the day-to-day management of our private client tax team. Michael is a Certified Accountant and Chartered Tax Adviser. He began his career at Rawlinson & Hunter in 1999 in the Corporate Services department, before transferring to the Trust & Wealth Services team in 2003, becoming a partner in 2015. Expertise: Private Client Tax Compliance Tax Advice Tax Investigations Property Tax Trusts Wealth Reporting Estates Charities Family Office Non-Resident Trusts Intergenerational Wealth Transfer

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 Intergenerational Wealth Transfer

Modern Slavery Statement This statement is published in accordance with section 54(1) of the Modern Slavery Act 2015 Statement on Modern Slavery and Human Trafficking In respect of the section 54(1) of the Modern Slavey Act 2015, we recognise our responsibililty to prevent modern slavery and human trafficking from existing in our business and from our supply chain. Rawlinson & Hunter LLP is a well established accountancy practice employing approximately 270 staff in the UK. We have offices in central London and Leatherhead, Surrey. Our core business is the provision of taxation and accountancy services to a broad international and UK client base. Rawlinson & Hunter LLP is a member of the Institute of Chartered Accountants in England and Wales (ICAEW), and all Partners and members of staff demonstrate high standards of professional conduct by following the ICAEW Code of Ethics throughout our business activity. We believe that our business and the sector in which we operate are relatively low risk in this regard as we employ a workforce of well paid and highly skilled people, we do not generally subcontract out work and we have a limited number of third party suppliers. This statement, however, is a reflection of our commitment to develop and implement working practices to minimise the risk of modern slavery and human trafficking taking place. We have clear employment policies and processes in place and believe that we operate to a high level of compliance with best employment practices. New and existing staff receive thorough training in our employment policies. We have rigorous processes in place to vet all staff who we directly employ. It is a requirement that all staff we employ provide evidence of their right to work in the UK and we additionally conduct employment reference and disclosure and barring checks for all staff. We have a whistleblowing policy in place which encourages employees to report wrongdoing in our business, including any suspected criminal activity such as human trafficking or modern slavery. The policy protects employees from detrimental treatment as a result of making the report. We have a clear process for investigating such claims and ensuring that appropriate actions are taken. Our key suppliers are providers of services such as IT software and hardware, professional training and education, cleaning, maintenance, utilities and recruitment. We expect our suppliers to have appropriate anti-slavery and human trafficking policies and processes in place and when we engage new suppliers we communicate to them that we have zero tolerance in regard to these matters. As we renew our supplier contracts, we will be seeking reassurances that these suppliers have similar procedures in place to help prevent modern slavery and human trafficking. Training Staff are made aware through training of our intolerance towards modern slavery and human trafficking and we provide training to those involved in procurement and supplier management to help them to address risks directly with providers. This statement has been approved by the Management Team for and on behalf of Rawlinson & Hunter LLP.

OUR PEOPLE Search Our strength lies in our people whose expertise and commitment enable us to provide a top quality pro-active tailored service in every office. 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 Toby Crooks Partner +44 (0)20 7842 2140 toby.crooks@rawlinson-hunter.com Toby specialises in the field of Private Client Tax, as part of the Trust & Wealth Services department. He enjoys working closely with clients, legal advisers and Family Offices to understand their particular requirements and has a wide breadth of experience, having advised both UK and international clients. Toby joined Rawlinson & Hunter in 2004, working initially in the Private Client department before transferring to the Firm's Cayman Islands office for several years . He returned to the UK in 2010 and became a partner in April 2014. Toby is a Chartered Accountant, Chartered Tax Adviser and a member of the Society of Trust and Estate Practitioners (STEP). He is the holder of an Advanced Diploma in International Trust Management and is a member of PAIAM (Professional Advisers in the Art Market.) He was previously the representative for the City of London on the Worldwide Council of STEP and is a member of the Public Policy Committee. Expertise: Private Client Family Office Non-Resident Trusts Trusts Tax Advice Tax Compliance Art World Probate Intergenerational Wealth Transfer

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

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

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... 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... Alex McBryde Director E: Alex.McBryde@rawlinson-hunter.com T: +44 2078422171 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... 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... Ian Gray Director E: Ian.Gray@rawlinson-hunter.com T: +44 (0)20 7842 2175 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...

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

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 visit the R&H Careers site below to view our current vacancies. 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 Discover what makes Rawlinson & Hunter a special firm to join Play Video Facebook Twitter Pinterest Tumblr Copy Link Link Copied Now Playing 04:29 Play Video R&H Recruitment Now Playing 01:09 Play Video R&H Culture Now Playing 01:00 Play Video R&H Socials

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 Dan Taylor Director +44 (0)20 7842 2272 dan.taylor@rawlinson-hunter.com Dan is a Chartered Accountant and Chartered Tax Adviser, providing tax advisory and compliance services to a range of clients across sectors. He advises on a range of corporate tax areas within specialisms including corporate structuring and restructuring, employee share schemes, transaction support and tax due diligence and company share valuations for tax purposes. Dan works closely with clients to provide tax advice which is pragmatic, clear and commercially-led. He is a longstanding member of the Business Tax Group, originally joining the firm more than 20 years ago.

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.

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 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. Kristina has been included in The Spear’s 500 in 2021-2023 and more recently in their 2025 ranking as one of the recommended accountants and tax advisers to the HNW individuals. 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 Intergenerational Wealth Transfer

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

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. 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.

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

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 8 May 2026 New Director Announcements - Harry Swift Read the full update 1 October 2024 Partner & Director Announcement - October 2024 Read the full update 17 April 2023 New Partner And Director Announcement Read the full update 31 July 2021 R&H Cayman Islands converts to a limited liability partnership Read the full update 30 July 2020 R&H LLP reopens its UK offices Read the full update 30 September 2017 R&H holds its alumni reception at The Imperial War Museum Read the full update 1 April 2026 New Director Announcements - April 2026 Read the full update 26 April 2024 R&H LLP Announces Two New Director Appointments Read the full update 30 June 2022 R&H LLP announces a new director appointment Read the full update 31 July 2021 Eprivateclient Excellence Awards 2021 Read the full update 31 March 2020 R&H LLP appoints David Kilshaw and Alan Ive as partners Read the full update 10 September 2025 New Partner Announcement - September 2025 Read the full update 6 December 2023 R&H LLP Announces Three New Director Appointments 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 1 December 2020 R&H celebrates winning accountancy firm & tax advisory firm of the year Read the full update 31 March 2020 R&H announces new director appointment Read the full update

TAX PULSE Back to Publications 19 June 2026 Tax Pulse 19 - Summer Edition Read More 17 February 2025 Tax Pulse Issue 16 Read More 22 December 2023 Tax Pulse Issue 13 Read More 31 March 2023 Tax Pulse Issue 10 Read More 30 June 2022 Issue 7 - Summer Edition Read More 31 March 2021 Tax Pulse Issue 4 Read More 1 January 2020 Tax Pulse Issue 1 Read More 23 October 2025 Tax Pulse 18 - Autumn Edition Read More 30 September 2024 Tax Pulse Issue 15 Read More 6 October 2023 Tax Pulse Issue 12 Read More 21 December 2022 Issue 9 - Winter Edition Read More 31 March 2022 Tax Pulse Issue 6 Read More 1 December 2020 Tax Pulse Issue 3 Read More 4 June 2025 Tax Pulse Issue 17 Read More 12 June 2024 Tax Pulse Issue 14 Read More 7 July 2023 Tax Pulse Issue 11 Read More 5 October 2022 Issue 8 - Autumn Edition Read More 31 August 2021 Tax Pulse Issue 5 Read More 31 March 2020 Tax Pulse Issue 2 Read More

BUSINESS UPDATES Back to Publications 15 June 2026 Temporary reduced VAT rate - June 2026 Read More 15 July 2025 ECCTA - UPDATE Read More 4 April 2025 Electronic Invoicing Alert Read More 28 October 2024 VAT on School Fees Read More 12 June 2024 Recent Payroll Related Changes 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 24 November 2022 Public Registers Under The Spotlight 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 25 March 2026 Payroll and Employer Law Changes Read More 27 May 2025 Corporate Briefing - May 2025 Read More 18 March 2025 Payroll Changes - Current and Forthcoming Read More 30 September 2024 Salary Sacrifice and Workplace Nurseries Update Read More 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 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 18 July 2025 FRS 102 Amendments - All Clients Read More 10 April 2025 MTD Alert Read More 17 February 2025 Employer National Insurance Contribution Changes Read More 26 July 2024 EU Import VAT Changes, Works of Art 2024 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 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

When considering UK property transactions, stamp duty land tax (“SDLT”) can be a very significant cost component - up to 17% where high value residential properties are involved. SDLT ADVICE When considering UK property transactions, stamp duty land tax (“SDLT”) can be a very significant cost component - up to 19% where high value residential properties are involved. Furthermore the SDLT rules have become progressively more complex in recent years, with the introduction of the 5% surcharge on additional residential properties, the 17% flat rate of SDLT for purchases of residential property by companies, and the 2% surcharge for purchases of residential property by non-resident buyers. Our experienced team of SDLT advisers can help to guide clients and their solicitors through these complexities whilst negotiating the notoriously broadly drafted SDLT anti-avoidance provisions, and ensure that they pay no more SDLT than they are legally required to. We have abundant experience in providing detailed SDLT advice and practical guidance to clients and their advisers on complex transactions including multiple completions, multiple purchasers, mixed residential and non-residential purchases, and a variety of substantial residential and commercial lease transactions. Our work includes ensuring that the purchase is structured in a tax efficient manner so that clients are in the best position to claim any SDLT reliefs or allowances that are available based on their specific circumstances. It also includes providing detailed SDLT advice about a proposed transaction, reviewing draft SDLT returns prepared by the client’s solicitors to ensure they correctly reflect our advice, preparing and submitting any claims that may be required to HMRC, and providing advice about minimising the risk of future SDLT enquiries by HMRC. Our Specialists James Randall Partner T: +44 (0)20 7842 2131 E: james.randall@rawlinson-hunter.com View Bio... Sarah Fernando Director T: +44 (0)20 7842 2147 E: sarah.fernando@rawlinson-hunter.com View Bio... Hiral Kanzaria Partner T: +44 (0)20 7842 2102 E: hiral.kanzaria@rawlinson-hunter.com View Bio... Callum Saunderson Manager T: +44 (0)20 7842 2155 E callum.saunderson@rawlinson-hunter.com

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

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

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...

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