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Our strength lies in our people whose expertise and commitment enable us to provide a top quality pro-active tailored service in every office. OUR PEOPLE Search Our strength lies in our people whose expertise and commitment enable us to provide a top quality pro-active tailored service in every office. TAX By forename... Select person... By surname... Select person... By expertise... Select expertise... Reset Filters Alan Ive Partner +44 (0)20 7842 2256 T: alan.ive@rawlinson-hunter.com View Bio... E: Catherine Thompson Partner +44 (0)20 7842 2028 T: catherine.thompson@rawlinson-hunter.com View Bio... E: Craig Davies Partner +44 (0)20 7842 2136 T: craig.davies@rawlinson-hunter.com View Bio... E: James Randall Partner +44 (0)20 7842 2131 T: james.randall@rawlinson-hunter.com View Bio... E: Kristina Volodeva Partner +44 (0)20 7842 2126 T: kristina.volodeva@rawlinson-hunter.com View Bio... E: Lisa Festerling Partner +44 (0)20 7842 2148 T: lisa.festerling@rawlinson-hunter.com View Bio... E: Mark Shaw Partner +44 (0)20 7842 2217 T: mark.shaw@rawlinson-hunter.com View Bio... E: Paul Huggins Partner +44 (0)20 7842 2197 T: paul.huggins@rawlinson-hunter.com View Bio... E: Toby Crooks Partner +44 (0)20 7842 2140 T: toby.crooks@rawlinson-hunter.com View Bio... E: William Watson Partner +44 (0)20 7842 2111 T: william.watson@rawlinson-hunter.com View Bio... E: Chris Bliss Consultant +44 (0)20 7842 2122 T: chris.bliss@rawlinson-hunter.com View Bio... E: Dan Taylor Director +44 (0)20 7842 2272 T: dan.taylor@rawlinson-hunter.com View Bio... E: Harry Swift Director +44 (0)20 7842 2279 T: Harry.Swift@rawlinson-hunter.com View Bio... E: Jeremy Stein Director +44 (0)20 7842 2184 T: jeremy.stein@rawlinson-hunter.com View Bio... E: Louise Catt Director +44 (0)20 7842 2019 T: louise.catt@rawlinson-hunter.com View Bio... E: Paul Baker Consultant +44 (0)20 7842 2132 T: paul.baker@rawlinson-hunter.com View Bio... E: Sarah Fernando Director +44 (0)20 7842 2147 T: sarah.fernando@rawlinson-hunter.com View Bio... E: Sharon Gillies Director +44 (0)20 7842 2161 T: sharon.gillies@rawlinson-hunter.com View Bio... E: Alex Jones Partner +44 (0)20 7842 2225 T: alex.jones@rawlinson-hunter.com View Bio... E: Chris Hawley Partner +44 (0)20 7842 2138 T: chris.hawley@rawlinson-hunter.com View Bio... E: Hiral Kanzaria Partner +44 (0)20 7842 2102 T: hiral.kanzaria@rawlinson-hunter.com View Bio... E: Katharine Haggie Partner +44 (0)20 7842 2153 T: katharine.haggie@rawlinson-hunter.com View Bio... E: Kulwarn Nagra Partner +44 (0)20 7842 2130 T: kulwarn.nagra@rawlinson-hunter.com View Bio... E: Mark Harris Partner +44 (0)20 7842 2125 T: mark.harris@rawlinson-hunter.com View Bio... E: Michael Foster Partner +44 (0)20 7842 2223 T: michael.foster@rawlinson-hunter.com View Bio... E: Sandeep Dhillon Partner +44 (0)20 7842 2118 T: sandeep.dhillon@rawlinson-hunter.com View Bio... E: Trevor Warmington Partner +44 (0)20 7842 2198 T: trevor.warmington@rawlinson-hunter.com View Bio... E: Yueling Wei Partner +44 (0)20 7842 2098 T: yueling.wei@rawlinson-hunter.com View Bio... E: Claire Osborne Director +44 (0)20 7842 2021 T: claire.osborne@rawlinson-hunter.com View Bio... E: Emma Huo Director +44 (0)20 7842 2099 T: emma.huo@rawlinson-hunter.com View Bio... E: Ian Gray Director +44 (0)20 7842 2175 T: Ian.Gray@rawlinson-hunter.com View Bio... E: Lee Moss Director +44 (0)20 7842 2227 T: lee.moss@rawlinson-hunter.com View Bio... E: Mark Wong Director +44 (0)20 7842 2158 T: mark.wong@rawlinson-hunter.com View Bio... E: Salma Khan Director +44 (0)20 7842 2070 T: salma.khan@rawlinson-hunter.com View Bio... E: Steve Williams Director +44 (0)20 7842 2235 T: steve.williams@rawlinson-hunter.com View Bio... E:

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

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.

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

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 James Randall Partner +44 (0)20 7842 2131 james.randall@rawlinson-hunter.com James leads Rawlinson & Hunter’s UK Business Tax Group. He focuses on providing practical corporate tax advice to businesses operating in the UK. He advises on a wide range of tax matters for owner managed, fast growth, PE backed and multinational businesses. James specialises in advising domestic and international businesses through reorganisations and M&A transactions. Through his career he has worked with many renowned businesses in the Technology, Life Sciences and Consumer Product sectors. James joined Rawlinson & Hunter in 2018 after 19 years of experience with Ernst & Young where he worked in the Thames Valley, New York and London. James is an Associate of the Chartered Institute of Taxation and a Fellow of the Institute of Chartered Accountants in England and Wales. He is a graduate of The University of Sheffield, with a degree in Economics. Expertise: Corporate Tax Advice Transaction Support Tax Compliance Tax Investigations Property Tax Valuations Employment Taxes

To understand the Firm’s core values today and how they became inculcated into its DNA, one has to look back to its origins in 1933 and all that has happened since. OUR HISTORY To understand the Firm’s core values today and how they became inculcated into its DNA, one has to look back to its origins in 1933 and all that has happened since. The Firm has been shaped not just by events themselves but by the choices made in response to those events by the rich tapestry of individuals who have served the Firm as partners over the years. Rawlinson & Hunter is rather unusual as an accountancy Firm dedicated largely to services to private clients, many of whom have been as unusual, eccentric and exceptional as the partners of the Firm. The Firm’s rather individual history, from the early careers of its two founding partners up to the start of the first Coronavirus lockdown, has been recorded in detail in a private publication authored by partner Andrew Shilling, ‘Rawlinson & Hunter 1919-2019 – Taking the Road Less Travelled’. If you would like a copy, let us know. In the meantime, we hope that you find this interesting as historical background to the Firm. The Firm was established in London in 1933 by Alfred Rawlinson and Robert Hunter. They were chalk and cheese. Hunter, who was a forceful and assertive character and a first class tennis player, dealt with the administration of the Firm and took most of the decisions, while Rawlinson was a quiet, gentle and unassuming personality who took no exercise as a result of injuries sustained in the 1914-18 war. Yet they found that they could work together very well and the practice flourished. In the early days of the practice, the Firm dealt with a combination of international corporate work for cases such as Nestlé together with a smattering of personal tax cases. In 1934, Felix Chivers, who had won the tax prize in the Institute’s exams, was recruited to the Firm. He became a partner in 1941 and served as partner for 30 years. It was Chivers, rather than Rawlinson or Hunter, who was responsible for the Firm’s orientation towards private client work for wealthy individuals. He began to advise in depth on Estate Duty and attracted many influential new clients to the Firm. This type of work led him to become involved in family trusts and trust work, which became an important part of the Firm’s service offering, as it remains today. He was by all accounts a real character who was very closely and intimately concerned with the affairs of his clients. On one occasion he was left babysitting a client’s young child and on another, he was responsible for arranging the repatriation from abroad of the body of a deceased client. The Firm offers a ‘partner-led’ service, and Chivers was perhaps the first proponent for this style of client relationship. During the Second World War, working conditions in London became difficult. Hunter recounts; ‘We had hardly any staff left, and those we had were all arriving late or leaving early because of the threat of bombing. So I set out to find a refuge outside of London, and found an old house, Masons Farm, with 13 rooms in a small beautiful village in Oxfordshire. My family were installed there and the rest of the house was used as our offices.’ We consider this to be an early example of working from home, 80 years ahead of its time. A few members of staff continued to work in the Firm’s office in Aldwych, which survived intact in spite of damage caused by a V-1 flying bomb attack on 30 June 1944. As the Firm emerged from WWII, it began to look beyond Britain’s shores for business opportunities. A client asked the Firm to deal with the accounting affairs for his hotel in Bermuda. Work permits were obtained to enable staff to spend all year there, which led to the establishment of the Bermuda office in 1963. The partners continued to look for expansion opportunities and future senior partner, Peter Hetherington, spearheaded the establishment of the Jersey office in 1972 after his biggest client moved there to escape Chancellor Roy Jenkins’ imposition of a 136% tax rate on investment income exceeding £15,000 (the highest tax rate in British history!). The Jersey office left the network in 2025. 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 Ian Gray Director +44 (0)20 7842 2175 Ian.Gray@rawlinson-hunter.com Ian deals with the UK tax affairs of wealthy individuals, the vast majority of whom are international clients with foreign business and personal interests. His role involves providing detailed UK tax advice to clients, managing their tax compliance requirements, and collaborating with other professional advisers in the UK and globally. Ian is a Fellow of the Institute of Chartered Accountants in England and Wales (ICAEW), and an Associate of the Chartered Institute of Taxation. He is also a member of the ICAEW Tax Faculty Private Client Committee, the members of which are responsible for developing responses to tax policy consultations, calls for evidence and other documents produced by the HM Treasury, HM Revenue & Customs and other bodies. Expertise: Private Client Tax Compliance Tax Advice Tax Investigations Trusts Estates Non-Resident Trusts Intergenerational Wealth Transfer

We deliver bespoke wealth reporting solutions for individuals, families, and family offices, providing a global overview of your financial wealth. Your Wealth, Simplified Comprehensive Wealth Reporting and Investment Reporting in your hands At Rawlinson & Hunter, we specialise in delivering bespoke wealth reporting solutions for individuals, families, and family offices. Whether you are tracking global investments, monitoring performance, or managing accounting data, our services and secure online portals simplify the complex. Explore how our Wealth Reporting Service and innovative portals can help you gain a clearer picture of your financial position—anytime, anywhere. We empower you with clarity, control, and confidence to manage your wealth. Wealth Reporting Tailored Wealth Reporting for Your Needs Our Wealth Reporting Service provides clarity in the face of complexity. Consolidating data across asset classes, geographies, and currencies, we create tailored reports that give you a complete view of your financial position. With over 15 years of expertise and cutting-edge technology, we ensure that you receive precise, timely, and actionable insights. Key Features: Consolidated Investment Statements: View your entire portfolio in one report, across all asset classes and geographies. Performance Reporting: Understand how your investments are performing relative to benchmarks and goals. Global Management Accounting: Comprehensive financial reports tailored to your needs, consolidating data from multiple entities. Family Office Financial Control: End-to-end financial oversight, including cash flow management, budgeting, and inter-entity reconciliations. Investment Reporting Portal Request a demo Your Global Portfolio, Anytime, Anywhere Our Investment Reporting Portal provides seamless access to your portfolio, empowering you to make informed decisions. Consolidating data from multiple sources, the portal gives you a holistic view of your wealth with customisable dashboards and daily performance updates. Key Features: • 24/7 Access: View your portfolio across asset classes and geographies from any device. • Daily Updates: Monitor performance and compare returns to benchmarks. • Customisable Dashboards: Tailor the platform to prioritise the data you value most. • Multi-Currency Reporting: Stay on top of global investments with currency tracking. Investment Accounting Portal Request a demo Simplified Financial Management for Complex Structures The Investment Accounting Portal streamlines financial management, offering detailed insights into your accounts and enabling efficient reporting. With customisable reports and multi-format exports, managing complex structures has never been easier. Key Features: Financial Reporting: Access tailored financial statements, trial balances, and ledger reports. Custom Reports: Generate bespoke reports, designed with your Rawlinson & Hunter team, including cash flow analysis. Data Export: Export reports in Excel, PDF, or ZIP formats, saving time and effort. Enhanced Security: Protect sensitive data with encryption and multi-factor authentication. Why Choose Rawlinson & Hunter? With over 90 years of experience, Rawlinson & Hunter has built a reputation for delivering personalised, high-quality services to families, individuals, and family offices. Combining our expertise as Chartered Accountants with innovative technology, we provide solutions that simplify the complexities of managing wealth. Why Clients Choose Us: Personalised Service: Every report can be tailored to your unique needs. Global Expertise: A network spanning the globe, ensuring cross-border solutions. Innovation & Security: Cutting-edge technology with industry-leading security. Start Your Journey with Rawlinson & Hunter Our team is here to answer your questions, provide a demonstration of our portals, or create a tailored proposal for your needs. First name* Last name Email* Phone Portal Write a message Submit

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...

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. CLEAR ADVICE IN A COMPLEX WORLD A leading firm of Chartered Accountants since 1933 Tell me more about your... Services Our Services Art World Audit & Assurance Charities Estates Family Office Non-Resident Trusts Corporate Outsourcing Private Client Property Tax Tax Advice Tax Compliance Tax Investigations Transaction Support Probate Employment Taxes Trusts US Taxes Valuations VAT Advice Wealth Reporting SDLT Advice Wealth Succession I'm looking for... People Our People Alan Ive Alex Jones Catherine Thompson Chris Hawley Craig Davies James Randall Kristina Volodeva Kulwarn Nagra Mark Harris Michael Foster Paul Huggins Toby Crooks Trevor Warmington Harry Swift Hiral Kanzaria Katharine Haggie Lee Moss Mark Shaw Sarah Fernando Sharon Gillies Steve Williams William Watson Yueling Wei Partners Directors & Consultants Chris Bliss Paul Baker Salma Khan Louise Catt Claire Osborne Lisa Festerling Mark Wong Jeremy Stein Emma Huo Dan Taylor Sandeep Dhillon Ian Gray

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

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

VIEWS FROM THE SQUARE Back to Publications Views From The Square - Edition 1 Autumn 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 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

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

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

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.

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 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.

We provide advice to support clients transferring wealth to younger family members by establishing a plan to ensure that wealth is passed on in accordance with their wishes. WEALTH SUCCESSION At Rawlinson & Hunter, we understand that the transfer of wealth from one generation to another is more than a financial transaction – it is an emotional and personal decision. We provide thoughtful advice to support clients in approaching this topic with younger family members and establishing a plan to ensure that their wealth is passed on in accordance with their objectives, with clarity of messaging, tax-efficiency, and accountability by the recipient. With an ever increasing number choosing to transfer wealth while they are still alive, passing on wealth during one’s lifetime is a proactive approach to financial planning. This allows wealth-holders to witness the impact of their support, provide timely assistance to family members, and potentially reduce the size of their taxable estate. We understand that each client’s circumstances are unique. Whether they are planning for future generations, supporting philanthropic causes, or navigating complex family dynamics, we provide tailored advice that aligns with the client’s values and long-term goals. Conversations around money, inheritance, and future responsibilities can be emotionally charged. Addressing these issues directly, though sometimes challenging, is essential to ensuring that wealth is transferred in a way that reflects the intentions of the client. Often this will involve supporting families in developing governance structures and educating the next generation on financial stewardship to ensure they feel empowered to take on the commitments that come alongside the wealth. Our Partners work closely with clients to develop comprehensive strategies that address both the financial and emotional aspects of wealth succession, often working as part of multi-disciplinary professional teams. We can assist with establishing and administering structures such as trusts to provide control, flexibility, and protection for future generations, meaning our clients can have confidence that their beneficiaries are well supported and engaged in their role of future wealth preservation. With a growing number of internationally mobile families, understanding the nuances of cross-border succession is fundamental to any strategy. As a firm with offices around the world, Rawlinson & Hunter is well positioned to advise clients on the international considerations of intergenerational wealth transfer. 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... 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... Alex Jones Partner E: alex.jones@rawlinson-hunter.com T: +44 (0)20 7842 2225 View bio... Hiral Kanzaria Partner E: hiral.kanzaria@rawlinson-hunter.com T: +44 (0)20 7842 2102 View bio... Kristina Volodeva Partner E: kristina.volodeva@rawlinson-hunter.com T: +44 (0)20 7842 2126 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... Ian Gray Director E: Ian.Gray@rawlinson-hunter.com T: +44 (0)20 7842 2175 View bio...

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

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.

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 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 Intergenerational Wealth Transfer

BUSINESS DIGEST Back to Publications 25 November 2025 Business Digest - November 2025 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 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

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.

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 is an experienced advisor to private individuals and families, based in the UK or overseas. Trevor provides support to his clients in their decision-making for all aspects of structuring their wealth. This can include topics such as: personal relocation advice; the structuring or dismantling of entities in the UK or overseas; tax-efficient holding structures; practical and remuneration planning for professional activities; advice around real estate used as the main home or for investment; succession planning; managing intergenerational wealth transfers; planning for philanthropic objectives. A career tax specialist, Trevor is capable of dealing with advice on all aspects of complex UK tax situations. He can handle the UK tax reporting for any individual or entity, whether situated in the UK or overseas, where there is a UK filing requirement. This includes routine tax return preparation, regularising cases of historical non-disclosure, or matters of enquiry with HMRC. Trevor has a particular interest in cross-border matters, which he has gained from years of advising individuals of foreign origin formerly using the remittance basis regime and now all individuals who use the Foreign Income and Gains (FIG) regime. Cross-border advice will often involve UK tax interaction with structures as overseas trusts or foundations, corporate-like entities, and consideration of international tax treaties. Two niche areas in which Trevor is an expert are the taxation of foreign policies of life insurance and the technical particularities that are relevant to international students. Trevor endeavours to perform the role of trusted adviser to his clients, quickly identifying his clients’ needs and advising with efficiency, calling on the depth of his experience. He is comfortable collaborating with other professional advisers and family offices in order to offer his clients holistic advice which is tax-efficient within the client’s wider objectives. A Modern Languages graduate of Christ Church, Oxford, Trevor is fluent in French and Spanish. He began his career as a private client associate at a Big Four accountancy firm in 2006, joined Rawlinson & Hunter in 2010 and became a Partner of the firm in 2017. He has completed the Association of Taxation Technician (ATT) qualification, is a Chartered Tax Adviser (CTA), and a member of STEP (TEP).