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We believe that the best way to provide our clients, both private clients and companies, with effective support is to act for them in relation to their tax reporting. This gives us an insight into what they are doing from year to year and a detailed understanding of their business and financial affairs. TAX ADVICE Our clients frequently need advice on tax matters. It is crucial that when there are events in clients’ lives, whether it is a corporate transaction, a change in family circumstances, a move from one country to another or some other situation, whether planned or unexpected, they have the right people with the right expertise to support them. We believe that the best way to provide our clients, both private clients and companies, with effective support is to act for them in relation to their tax reporting. This gives us an insight into what they are doing from year to year and a detailed understanding of their business and financial affairs. Most of our clients at some point need to call upon our expertise and our familiarity with their affairs to provide effective and timely tax advice. The knowledge gleaned from a relationship with our clients built over many years enables us to advise with authority when the need arises. Often, clients come to us in the first place because they are involved in a situation or a set of circumstances where specialist guidance is needed. Having concluded this initial project, clients then often remain with us for many years, taking advantage of both the tax reporting and advisory services which we can offer. Our approach to the giving of both personal and corporate tax advice is measured. We recognise that the tax legislation was enacted for a specific purpose, and in giving advice we consider carefully the reasoning behind the tax law which we seek to rely on. We avoid overly aggressive planning which, in our experience, is invariably challenged by HMRC and defeated in the Courts. We have regard to our clients’ profile with HMRC and keep the advice on the sensible side of the line. Our international network of offices probably has a greater concentration of international private client expertise than any other firm. Our reputation has brought us family and corporate clients in every continent, almost entirely by personal recommendation. Our Specialists

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

Trusts frequently feature as an important part of a family’s inter-generational wealth and succession planning, for many diverse reasons. Fundamentally, they can be used to preserve capital and provide an income stream for current and future generations of a family. TRUSTS Trusts frequently feature as an important part of a family’s inter-generational wealth and succession planning, for many diverse reasons. Fundamentally, they can be used to preserve capital and provide an income stream for current and future generations of a family. The tax treatment of trusts can be complex. UK resident trusts are subject to income tax and CGT in their own right and many are subject to Inheritance Tax every 10 years. Trustees are also required to enter information about the trust, its terms, its assets, its settlor and beneficiaries on a trust register. Administering a trust in the UK has considerable responsibilities associated with it. Some of these are compliance and reporting responsibilities such as the bookkeeping of transactions, the preparation of accounts for the trust, the preparation of trust tax returns, ensuring that entries on the trust register are properly updated and that any regulatory disclosures are made accurately and on a timely basis. Other requirements are less routine. Trustees need careful guidance in making decisions about trust assets and the trust fund itself, especially where they are required to exercise their discretion in making distributions of income and capital to beneficiaries, making loans etc. A professional understanding of trust law and trustee responsibilities is crucial. This is why we often act as trustee alongside our clients, where trusts form part of their family succession planning. We prefer to do this through our trust corporation, The R&H Trust Co (UK) Ltd, since this offers flexibility (most of our private client partners are also directors of the trust corporation) and continuity, since the problems and costs encountered when replacing or appointing a trustee on the retirement or death of an individual are avoided. Our partners are experienced in dealing sensitively with the demands of a trustee’s role. They are used to dealing with the demands of multiple jurisdictions and the complex regulatory, tax and reporting requirements involved. They actively seek solutions tailored to ensure that, while the trust assets are preserved and can grow, the beneficiaries’ interests are maintained. They understand that full accountability and efficient administration are essential, coupled with an ability to deal sensitively with beneficiaries at every stage in life. Our highly experienced trust team handles all aspects of trustee accounting and administration, as well as dealing with the accounting and administration of estates and charities. The team also offers a range of services to Family Offices, including the ground-breaking wealth reporting offering. 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... 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... Lee Moss Director E: lee.moss@rawlinson-hunter.com T: +44 (0)20 7842 2227 View bio... Alex Jones Partner E: alex.jones@rawlinson-hunter.com T: +44 (0)20 7842 2225 View bio... Lisa Festerling Partner E: lisa.festerling@rawlinson-hunter.com T: +44 (0)20 7842 2148 View bio... Michael Foster Partner E: michael.foster@rawlinson-hunter.com T: +44 (0)20 7842 2223 View bio... Toby Crooks Partner E: toby.crooks@rawlinson-hunter.com T: +44 (0)20 7842 2140 View bio... Mark Wong Director E: mark.wong@rawlinson-hunter.com T: +44 (0)20 7842 2158 View bio...

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.

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

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

Rawlinson & Hunter LLP specialises in looking after the affairs of high net worth individuals and their families. Typically, we will look after their UK tax affairs, carefully handling their relationship with HMRC and sensitively dealing with tax enquiries when they arise. PRIVATE CLIENT Rawlinson & Hunter specialises in looking after the affairs of high net worth individuals and their families. Typically, we will look after their UK tax affairs, carefully handling their relationship with HMRC and sensitively dealing with tax enquiries when they arise. We provide sensible and bespoke tax advice on a range of issues, including real estate. Many of our clients have complex tax reporting requirements and we support them in preparing their UK tax returns and, when necessary, their US tax filings. We have developed and expanded our suite of services to support our private clients and their families throughout their lives. In so doing, we pride ourselves on delivering a genuine partner-led service. Our partners are all specialists who lead the advice to our clients, supported by staff who are amongst the best in the profession. We aim to give clear and direct advice without ‘fence-sitting’. We are used to operating as part of a team of professionals and regularly collaborate with lawyers (in a range of disciplines and jurisdictions), investment managers, bankers and other advisers in a collegiate way in supporting our clients. Through this process, we have over time built up an extensive informal network of contacts, and where our clients require specialist support beyond our areas of operation, we usually have just the right person to refer them to. . We all understand here that we are never any better than our last piece of advice, and maintaining our standards is vital in maintaining our reputation. More information on this service is available here Our Specialists Alan Ive Partner E: alan.ive@rawlinson-hunter.com T: +44 (0)20 7842 2256 View bio... Chris Hawley Partner E: chris.hawley@rawlinson-hunter.com T: +44 (0)20 7842 2138 View bio... Katharine Haggie Partner E: katharine.haggie@rawlinson-hunter.com T: +44 (0)20 7842 2153 View bio... Lisa Festerling Partner E: lisa.festerling@rawlinson-hunter.com T: +44 (0)20 7842 2148 View bio... Mark Shaw Partner E: mark.shaw@rawlinson-hunter.com T: +44 (0)20 7842 2217 View bio... Paul Huggins Partner E: paul.huggins@rawlinson-hunter.com T: +44 (0)20 7842 2197 View bio... Trevor Warmington Partner E: trevor.warmington@rawlinson-hunter.com T: +44 (0)20 7842 2198 View bio... Jeremy Stein Director E: jeremy.stein@rawlinson-hunter.com T: +44 (0)20 7842 2184 View bio... Mark Wong Director E: mark.wong@rawlinson-hunter.com T: +44 (0)20 7842 2158 View bio... Alex Jones Partner E: alex.jones@rawlinson-hunter.com T: +44 (0)20 7842 2225 View bio... Craig Davies Partner E: craig.davies@rawlinson-hunter.com T: +44 (0)20 7842 2136 View bio... Kristina Volodeva Partner E: kristina.volodeva@rawlinson-hunter.com T: +44 (0)20 7842 2126 View bio... Mark Harris Partner E: mark.harris@rawlinson-hunter.com T: +44 (0)20 7842 2125 View bio... Michael Foster Partner E: michael.foster@rawlinson-hunter.com T: +44 (0)20 7842 2223 View bio... Toby Crooks Partner E: toby.crooks@rawlinson-hunter.com T: +44 (0)20 7842 2140 View bio... Gillian Lawrence Director E: gillian.lawrence@rawlinson-hunter.com T: +44 (0)20 7842 2170 View bio... Lee Moss Director E: lee.moss@rawlinson-hunter.com T: +44 (0)20 7842 2227 View bio... Steve Williams Director E: steve.williams@rawlinson-hunter.com T: +44 (0)20 7842 2235 View bio...

Rawlinson & Hunter has extensive experience of providing audit and assurance services to a wide range of companies and groups from many industries. AUDIT & ASSURANCE Whilst audits are a statutory requirement in many of the jurisdictions in which we operate, in others they are not. We find many clients still request audits in those locations for a variety of reasons, such as to ensure that their affairs are correctly managed. Those clients often find that the local management’s knowledge of, and involvement in, the audit process often engenders stronger corporate governance and re-emphasises the importance of the entity’s controls. Where the expense of a full financial statement or systems audit cannot be readily justified, we also regularly undertake limited scope procedures focused on those areas of higher risk which we and our clients identify as benefiting from enhanced external scrutiny. Rawlinson & Hunter has extensive experience of providing audit and assurance services to a wide range of companies and groups from many industries. Our clients range from start-up businesses to large listed international groups operating in sectors as diverse as entertainment, media, the arts, fund management, fashion and property investment. Many would argue that an audit has its limitations and provides little real value prospectively. At Rawlinson & Hunter, we adopt a different approach and do not treat the audit merely as a statutory obligation. We strive to understand the way in which the business works and to help identify ways to improve it, with the aim of delivering some added value to the shareholders. We try to involve our client in the audit process and, like all of our services, our audits are partner-led, ensuring our clients benefit from our extensive business advisory experience. The audit and assurance services which we provide can therefore deliver demonstrable insights and real cash savings to our clients. The recommendations which we make enable decision makers to take confident, informed decisions about their business, reduce risk and take advantage of any opportunities. Audit work in most jurisdictions is a regulated activity and can only be carried out by certain firms within the Rawlinson & Hunter International grouping of firms. Refer to Legal for further information regarding Rawlinson & Hunter International. Tax Our Specialists Craig Davies Partner E: craig.davies@rawlinson-hunter.com T: +44 (0)20 7842 2136 View bio... William Watson Partner E: william.watson@rawlinson-hunter.com T: +44 (0)20 7842 2111 View bio... Emma Huo Director E: emma.huo@rawlinson-hunter.com T: +44 (0)20 7842 2099 View bio... Kulwarn Nagra Partner E: kulwarn.nagra@rawlinson-hunter.com T: +44 (0)20 7842 2130 View bio... Yueling Wei Partner E: yueling.wei@rawlinson-hunter.com T: +44 (0)20 7842 2098 View bio...

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

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

We work with corporate and entrepreneurial clients of all sizes and complexity. We consider that our approach is different in starting from the premise that our advice needs to address stakeholder concerns which are much wider than those which are obvious from the confinements of the corporate box. CORPORATE Rawlinson & Hunter is probably best known in the profession for its award-winning services to private clients, so it is perhaps surprising that the largest team in the Firm provides services to companies and businesses. A complete range of services is provided for companies in all stages of development, from the smaller entrepreneurial business to the large international corporation. As with all our services, the partners lead the work supported by our highly qualified staff. We work with corporate and entrepreneurial clients of all sizes and complexity. We consider that our approach is different in starting from the premise that our advice needs to address stakeholder concerns which are much wider than those which are obvious from the confinements of the corporate box. This holistic thinking along with the expertise and experience which we have to offer is what we believe our clients value. The range of corporate services which we offer is broad. In addition to the standard services such as audit and assurance, company secretarial support, management accounting, VAT and payroll, we also provide a suite of advisory services. Our corporate partners have wide experience of operating in other environments, whether in Big 4 Firms or in industry and bring a wealth of expertise to the table. We often advise on corporate finance and other corporate transactions such as sales and acquisitions, and can advise comprehensively on the tax and VAT issues affecting entrepreneurial clients and their businesses. We can provide outsourced financial support and, where the project requires it, litigation support and forensic accounting services. Our range of services to entrepreneurial clients is very wide and our role in each case is driven by our clients’ needs. Our international offices are highly experienced in the formation and administration of offshore corporate structures, ranging from sophisticated captive insurance and fund management companies to simple asset-owning vehicles. Full administration services are provided in the offshore centres by our partners and staff. 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... Katharine Haggie Partner E: katharine.haggie@rawlinson-hunter.com T: +44 (0)20 7842 2153 View bio... William Watson Partner E: william.watson@rawlinson-hunter.com T: +44 (0)20 7842 2111 View bio... Claire Osborne Director E: claire.osborne@rawlinson-hunter.com T: +44 (0)20 7842 2021 View bio... Louise Catt Director E: louise.catt@rawlinson-hunter.com T: +44 (0)20 7842 2019 View bio... Sarah Fernando Director E: sarah.fernando@rawlinson-hunter.com T: +44 (0)20 7842 2147 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... Kulwarn Nagra Partner E: kulwarn.nagra@rawlinson-hunter.com T: +44 (0)20 7842 2130 View bio... Yueling Wei Partner E: yueling.wei@rawlinson-hunter.com T: +44 (0)20 7842 2098 View bio... Emma Huo Director E: emma.huo@rawlinson-hunter.com T: +44 (0)20 7842 2099 View bio... Salma Khan Director E: salma.khan@rawlinson-hunter.com T: +44 (0)20 7842 2070 View bio...

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: Emma Huo Director +44 (0)20 7842 2099 T: emma.huo@rawlinson-hunter.com View Bio... E: Jeremy Stein Director +44 (0)20 7842 2184 T: jeremy.stein@rawlinson-hunter.com View Bio... E: Louise Catt Director +44 (0)20 7842 2019 T: louise.catt@rawlinson-hunter.com View Bio... E: Mark Wong Director +44 (0)20 7842 2158 T: mark.wong@rawlinson-hunter.com View Bio... E: Sarah Fernando Director +44 (0)20 7842 2147 T: sarah.fernando@rawlinson-hunter.com View Bio... E: Steve Williams Director +44 (0)20 7842 2235 T: steve.williams@rawlinson-hunter.com View Bio... E: 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: Gillian Lawrence Director +44 (0)20 7842 2170 T: gillian.lawrence@rawlinson-hunter.com View Bio... E: Lee Moss Director +44 (0)20 7842 2227 T: lee.moss@rawlinson-hunter.com View Bio... E: Paul Baker Consultant +44 (0)20 7842 2132 T: paul.baker@rawlinson-hunter.com View Bio... E: Salma Khan Director +44 (0)20 7842 2070 T: salma.khan@rawlinson-hunter.com View Bio... E: Sharon Gillies Director +44 (0)20 7842 2161 T: sharon.gillies@rawlinson-hunter.com View Bio... E: Dan Taylor Director +44 (0)20 7842 2272 T: dan.taylor@rawlinson-hunter.com View Bio... E:

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

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...

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

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

Our aim is to provide commercially realistic advice and practical solutions to your VAT problems. We also encourage businesses to think about VAT planning as part of their overall corporate strategy. VAT ADVICE UK VAT legislation has become extremely complex and Brexit has not in any way simplified this. Almost every business transaction has a VAT effect. Keeping pace with developments in VAT is therefore essential to avoid unnecessary errors which can lead to overpaying or underpaying VAT, resulting in exposure to significant HMRC penalties. Active VAT planning is essential for any proposed transaction. Rawlinson & Hunter provides advice on the most VAT efficient way to structure a transaction, be it an acquisition, a disposal, a reorganisation or a property deal. We will help you avoid the potential pitfalls and ensure the necessary steps are taken to minimise the VAT liability. Our aim is to provide commercially realistic advice and practical solutions to your VAT problems. We also encourage businesses to think about VAT planning as part of their overall corporate strategy. Our services include performing VAT ‘Health Checks’ to conduct a review of your business, which can result in useful planning tips. We provide practical interpretations of new and existing VAT legislation and offer VAT planning for specific transactions. Where the circumstances arise, we provide full support during a VAT inspection and negotiate and resolve disputes with HMRC. · We often assist clients when setting up new ventures. Other common areas of advice for us include international transactions, imports and exports, financial services and land and property. With our wealthy private client base, we also advise frequently on luxury assets such as works of art, aircraft and yachts. Our VAT team has extensive experience of all areas of VAT, obtained over many years both within HMRC and in private practice. Our specialists regularly ensure that our clients comply with their VAT obligations whilst also maximising VAT opportunities to ensure VAT savings wherever possible. Our Specialists Catherine Thompson Partner E: catherine.thompson@rawlinson-hunter.com T: +44 (0)20 7842 2028 View bio... Yueling Wei Partner E: yueling.wei@rawlinson-hunter.com T: +44 (0)20 7842 2098 View bio... Louise Catt Director E: louise.catt@rawlinson-hunter.com T: +44 (0)20 7842 2019 View bio... Craig Davies Partner E: craig.davies@rawlinson-hunter.com T: +44 (0)20 7842 2136 View bio... Claire Osborne Director E: claire.osborne@rawlinson-hunter.com T: +44 (0)20 7842 2021 View bio... Sharon Gillies Director E: sharon.gillies@rawlinson-hunter.com T: +44 (0)20 7842 2161 View bio...

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

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.

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.

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.

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

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.

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

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.