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

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 Steve Williams Director +44 (0)20 7842 2235 steve.williams@rawlinson-hunter.com Having been integral to the development of the firm’s Wealth Reporting service, Steve works with private clients and their family offices to deliver bespoke investment and financial reporting dealing with all aspects on the investment reporting spectrum, including private equity. Steve also works collaboratively with clients’ financial and legal advisers on their often complex and multifaceted affairs across multiple jurisdictions and accounting regimes. Operating in this centralised position allows the coordination and dissemination of information required for key decision making. Steve joined the firm in May 2001, having previously worked in the financial services sector predominantly in the financial markets on the trading floors of Barclays Capital and Westpac Banking Corporation. This experience has been invaluable as the wealth reporting service has developed its offering. Expertise: Private Client Family Office Wealth Reporting Transaction Support Outsourcing

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

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

OUR PEOPLE Search Our strength lies in our people whose expertise and commitment enable us to provide a top quality pro-active tailored service in every office. By forename... Select person... By surname... Select person... Reset Filters By expertise... Select expertise... Back 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 PEOPLE Search Our strength lies in our people whose expertise and commitment enable us to provide a top quality pro-active tailored service in every office. By forename... Select person... By surname... Select person... Reset Filters By expertise... Select expertise... Back Emma Huo Director +44 (0)20 7842 2099 emma.huo@rawlinson-hunter.com Emma is an audit services Director whose current and past portfolio has included FTSE listed companies, various high profile private companies and limited liability partnerships involved in art, retail, software and private equity investment. Emma has experience in undertaking multinational group audit assignments as well as preparation of statutory financial statements for a range of private clients in accordance with UK GAAP and IFRS for audit by the Big Four firms. She also has experience on advising clients on areas such as accounting treatments for group restructuring and conversion from UK GAAP to IFRS. Emma qualified as a chartered accountant in 2012 whilst working at PwC and stayed with them until joining the firm in 2015.

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

OUR PEOPLE Search Our strength lies in our people whose expertise and commitment enable us to provide a top quality pro-active tailored service in every office. By forename... Select person... By surname... Select person... Reset Filters By expertise... Select expertise... Back Gillian Lawrence Director +44 (0)20 7842 2170 gillian.lawrence@rawlinson-hunter.com Gillian qualified as a Chartered Accountant in 1989 and a Chartered Tax Adviser in 1992 whilst working for a city based medium-sized accountancy firm. She joined Rawlinson & Hunter in 1996 as a Personal Tax Consultant and is now a Director in Private Client Tax. Gillian specialises in complex personal tax compliance work, in particular clients with interests in offshore structures, entrepreneurs and non-UK domiciliaries. She also works closely with the partners in advising clients on various tax planning opportunities and dealing with HMRC enquiries into personal tax returns. Expertise: Tax Compliance Tax Advice Private Client

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

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

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.

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.

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

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 1 October 2024 Partner & Director Announcement - October 2024 Read the full update 26 April 2024 R&H LLP Announces Two New Director Appointments Read the full update 6 December 2023 R&H LLP Announces Three New Director Appointments Read the full update 7 July 2023 Tax Pulse Issue 11 Read the full update 24 November 2022 Public Registers Under The Spotlight Read the full update 31 August 2022 Mini Budget Briefing Read the full update 31 March 2022 Tax Pulse Issue 6 Read the full update 31 July 2021 R&H Cayman Islands converts to a limited liability partnership Read the full update 1 December 2020 Tax Pulse Issue 3 Read the full update 31 March 2020 Tax Pulse Issue 2 Read the full update 30 September 2017 R&H holds its alumni reception at The Imperial War Museum Read the full update 31 July 2024 Non-Dom Taxation – The Chancellor’s Statement - July 2024 Read the full update 6 March 2024 Spring Budget Briefing 2024 Read the full update 23 November 2023 The Last Roll Of The Dice? Read the full update 17 April 2023 New Partner And Director Announcement Read the full update 18 November 2022 Reversal Of Fortune Read the full update 30 June 2022 Tax Pulse Issue 7 Read the full update 1 December 2021 R&H appoints Alex Jones as a partner in its US/UK Tax team Read the full update 31 July 2021 Eprivateclient Excellence Awards 2021 Read the full update 1 December 2020 R&H celebrates winning accountancy firm & tax advisory firm of the year Read the full update 31 March 2020 R&H LLP appoints David Kilshaw and Alan Ive as partners Read the full update Tax Pulse Issue 1 Read the full update 12 June 2024 Tax Pulse Issue 14 Read the full update 22 December 2023 Tax Pulse Issue 13 Read the full update 6 October 2023 Tax Pulse Issue 12 Read the full update 21 December 2022 Tax Pulse Issue 9 - Winter Edition Read the full update 6 October 2022 Tax Pulse Issue 8 - Autumn Edition Read the full update 30 June 2022 R&H LLP announces a new director appointment Read the full update 31 August 2021 Tax Pulse Issue 5 Read the full update 31 March 2021 Tax Pulse Issue 4 Read the full update 30 July 2020 R&H LLP reopens its UK offices Read the full update 31 March 2020 R&H announces new director appointment Read the full update

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

The Rawlinson & Hunter UK client portal can be accessed via the link below. PORTAL The Rawlinson & Hunter UK client portal can be accessed via the link below. For IT support on the Client Portal, please call +44 (0) 207 842 2007. Client Portal TAX

As well as in London, Rawlinson & Hunter has offices in Jersey, Guernsey, Switzerland (in both Geneva and Zurich), Bermuda, the Cayman Islands, the British Virgin Islands, Singapore, New Zealand and Australia. INTERNATIONAL As well as in London, Rawlinson & Hunter has offices in Guernsey, Switzerland (in both Geneva and Zurich), Bermuda, the Cayman Islands, the British Virgin Islands, Singapore, New Zealand and Australia. The maze of UK and international law is complex to navigate, particularly for clients with profiles in a number of jurisdictions. Our grouping of offices can provide global advice and solutions, specialising in the administration of trusts and companies which hold wealth and assets for our clients and their families. Since 1933, Rawlinson & Hunter offices across the world have consistently applied the basic traits of common sense and hard work to everything they do in order to provide outstanding services to their corporate and private clients, combining advanced technical skills with their different, distinctive and personal way of working. The partners in all international offices like to get to know their clients well and they lead much of the work in person, often face-to-face. Nearly all clients come through personal recommendations and referrals, providing compelling evidence of Rawlinson & Hunter’s strong reputation as a leading professional services firm. Refer to Legal for further information regarding Rawlinson & Hunter International. Visit International Site Development of Our International Grouping The Chartered Accountancy firm of Rawlinson & Hunter was established in London in 1933 during The Great Depression by Alfred Rawlinson and Robert Hunter. The Firm has flourished by continually updating and refreshing its services to meet the challenges of evolving tax, financial and regulatory laws, by focusing on niche markets, and by putting client service first and foremost in everything it does.. After successfully navigating the challenges faced by the UK during the Second World War, including temporarily moving the Firm to rural Oxfordshire to escape The Blitz, Hunter journeyed to the US in 1945, and again in 1946 with Rawlinson, where they visited an old client living in Bermuda. This coincided with the first direct flights between the US and Bermuda and the introduction of a favourable tax system and tourist economy on the island. The visit ultimately led to the establishment of Rawlinson & Hunter’s first overseas office in Bermuda in the early 1960s by future UK senior partner Bob Spooner, as the Firm sought to support its UK clients with extensive tourism and hotel interests there. A chance encounter on an aeroplane between future UK senior partner Peter Hetherington and a Jersey accountant resulted in the foundation of the Firm’s Jersey office in 1972. This was at a time when many individuals were emigrating from the UK to Jersey to escape the all-time high UK income tax rate of 136% in the late 1960s, and 98% in the early 1970s. The Firm’s Jersey practice was established at a time when the island was growing rapidly as an international financial centre. The Jersey office left the network in 2025. The Guernsey office was established in 1980 to meet the needs of specific international clients of the Firm, taking advantage of Guernsey’s similarly thriving financial services industry. More than 40 years on, the Guernsey firm continues to grow. The Cayman Islands office was established in 1973, originally to complement the services offered to clients through the Bermuda office. This British Overseas Territory steadily developed to become a leading international financial centre in the region. Switzerland has always been the leading international financial centre in continental Europe, and during its early years Rawlinson & Hunter had served many Swiss-based corporate clients due to Robert Hunter’s frequent trips to the country. To support its Swiss-based clients, the Firm therefore opened an office in Geneva in 1982, and this was eventually followed by a Zürich office in 2011. The old Geneva office left the grouping in 2019 but the Firm is now once again operating in Geneva, having opened a new office there in 2021. By the 1980s, the British Virgin Islands had also developed into a leading international financial and tourism centre to fund its public services, and this led to Peter Hetherington and future Jersey senior partner, David Goar, establishing the Firm’s office on the islands in 1988 to supports clients engaged in business there. A year earlier, in 1987, the Firm opened a representative office in Sydney, Australia to support clients with business interests Down Under. This was carried out under the umbrella of a respected Australian firm, Boroughs, a similarly private client focused firm of Chartered Accountants established in 1945. A decade and a half later, in 2003, the Firm extended this model by opening a representative office on the other side of the Ditch in Whanganui, New Zealand. By now Singapore had established itself as the leading international financial centre in Asia, and the Firm found itself with increasing numbers of clients with business interests in the country. To support these clients, the Firm opened its first Asian office in Singapore in 2013.

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.

REGISTERED OFFICES United Kingdom London Rawlinson & Hunter LLP Eighth Floor 6 New Street Square New Fetter Lane London, EC4A 3AQ United Kingdom Leatherhead Rawlinson & Hunter LLP Q3, The Square Randalls Way Leatherhead, KT22 7TW United Kingdom

At Rawlinson & Hunter LLP, we try to meet effectively the needs of our clients and the wider communities by rigorously following our core values. OUR CORE VALUES At Rawlinson & Hunter, we try to meet effectively the needs of our clients and the wider communities by rigorously following our core values, which are: A Commitment To Our Clients: ensuring we put exceptional hands-on client service at the heart of what we do and that we always go the extra mile for our clients. A Commitment To Technical Excellence: ensuring that we provide the highest quality technical advice in a conservative, sensible and ethical manner, and that we are recognised as leading experts in our field. A Commitment To Independence: ensuring that we maintain independence of mind by coming to our own views without fear or favour, and that we are unafraid to tell it how it is. A Commitment To Each Other: embracing and respecting our differences, whilst ensuring that we work together as a team to achieve goals and putting these goals before self-interest. A Commitment To Our People: ensuring that we create an environment where staff are fairly rewarded for their contribution, where open, honest feedback is given, and where everyone has the opportunity to achieve their potential. A Commitment To Our Communities: ensuring that we contribute positively to society by offering a necessary business service, by operating in sympathy with our environment, and through charitable giving and philanthropic policies. A Commitment To Change and Challenge : recognising that our ability to consult and advise one another is a vital advantage in the face of fast evolving and increasingly complex client needs. We attract a high calibre of people to work for us – self-starting, diverse individuals who can be trained to work on their own initiative, supporting the partners in developing client relationships built on trust. We provide full study support and a training programme to equip our people with the necessary technical, team and inter-personal skills. We provide excellent facilities as well as a range of social activities which encourage close working relationships across the London and Leatherhead offices. We encourage and support career advancement, with the international offices providing further scope for secondments and progression. Many of the Firm’s current partners joined the Firm in junior positions. For further information about a career with the Firm and current opportunities, visit the Career section of the website TAX

We have a number of roles within Tax, Accounting and other disciplines. Please view our current vacancies below for more information and please click apply, attaching your CV if you are interested. CAREERS Working at Rawlinson & Hunter We have a number of roles within Tax, Accounting and other disciplines. Please view our current vacancies below for more information and please click apply, attaching your CV if you are interested. Rawlinson & Hunter is an equal opportunities employer. We are fully committed to equality of opportunity for all staff and applicants and we work hard to create an inclusive environment where everyone is treated with dignity and respect. We take all reasonable steps to ensure that recruitment decisions are made in line with the genuine job and skill requirements for each role and we encourage applications from everyone who meets these requirements, regardless of disability, gender, marital status, sexual orientation, colour, race, caste, nationality, ethnic origin, creed, religion, belief or age. We will make any reasonable adjustments we can to accommodate applicants with disabilities. R&H Careers Site

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.

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 Guernsey to our Swiss offices in Geneva and Zurich, and from Bermuda, 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.