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Rawlinson & Hunter's latest publications including Tax Pulse, Budget Circulars, Private Client Updates, Business Updates and Brochures. PUBLICATIONS Tax Pulse Tax Pulse Issue 17 4 June 2025 Read More Read More Tax Pulse Issue 16 17 February 2025 Read More Read More See all Tax Pulses Budget Circulars Spring Statement 2025 16 April 2025 Read More Read More Autumn Budget 2024 31 October 2024 Read More Read More See all Budget Circulars Private Client Updates Tax Planning Bulletin 2025 24 March 2025 Read More Read More Tax Planning Bulletin 2024 19 February 2024 Read More Read More See all Private Client Updates Business Updates Corporate Briefing - May 2025 27 May 2025 Read More Read More MTD Alert 10 April 2025 Read More Read More See all Business Updates Brochures Wealth Micro Brochure Read More Read More International Services Brochure Read More Read More See all Brochures Views From The Square Views From The Square - Edition 1 Autumn Read More Read More See all Views From The Square

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

BUSINESS UPDATES Back to Publications 27 May 2025 Corporate Briefing - May 2025 Read More 18 March 2025 Payroll Changes - Current and Forthcoming Read More 30 September 2024 Salary Sacrifice and Workplace Nurseries Update Read More 23 February 2024 Holiday Entitlement and Pay 2024 Read More 23 October 2023 EU Import VAT Changes, Works of Art Read More 1 March 2023 New Tax Year, Upcoming Changes And Points To Consider Read More 8 December 2022 Reform of VAT Penalties Read More 31 May 2022 Right To Work Checks In The UK Read More 1 March 2022 Payrolling Of Benefits In Kind Read More 1 November 2021 Salary Sacrifice - Electric Cars Read More 30 September 2021 Salary Sacrifice And Pension Contributions Read More 30 June 2021 Home Sweet Home Read More 17 November 2020 Additional Details For The CJRS Extension Read More 30 September 2020 Furlough Claims - Don't Fall Foul! Read More 31 August 2020 The Chancellor’s Winter Economy Plan Read More 31 May 2020 Covid-19 Business Support Guide Read More 1 March 2020 IRS Pushes Back Tax Filing Day Read More 1 January 2020 IR35 - Are You Ready For The Changes? Read More 30 June 2019 Corporate Residence Implications Of The Development Securities Case Read More 1 January 2019 Tax Relief For Goodwill Read More 31 March 2018 Export Evidence Read More 30 September 2017 Research & Development Expenditure Credit Read More 1 November 2016 Incorporation - Tax, Accounting And Commercial Considerations Read More 31 August 2016 Corporate Newsletter Read More 10 April 2025 MTD Alert Read More 17 February 2025 Employer National Insurance Contribution Changes Read More 26 July 2024 EU Import VAT Changes, Works of Art 2024 Read More 19 December 2023 Economic Crime And Corporate Transparency Act Read More 31 August 2023 Maternity Leave and Employment Considerations Read More 1 March 2023 Brexit - Northern Ireland Protocol - Windsor Framework Read More 6 December 2022 Changes to UK Customs Import/Export Procedures Read More 30 April 2022 A Move To Greater Corporate Transparency Read More 1 January 2022 Salary Sacrifice - Bicycles And Cycling Safety Equipment Read More 1 November 2021 Salary Sacrifice And Workplace Nurseries Read More 1 August 2021 Salary Sacrifice (Or Exchange) Continued Read More 1 March 2021 IR35: Are You Ready For The Changes In April 2021? Read More 6 November 2020 Second Lockdown - Furlough Extension Read More 30 September 2020 Job Support Scheme - Example Calculations Read More 3 August 2020 VAT - Brexit Updates Read More 30 April 2020 Employment Related Securities Reporting Read More 1 February 2020 Payroll Update Read More 1 November 2019 The Conservatives Proposal To Shelve The Reduced 17% Corporation Tax Rate Read More 30 April 2019 Brexit Implications For Privately Held Companies With US Subsidiaries Read More 30 September 2018 Making Tax Digital For VAT Read More 1 March 2018 New Customs Declaration Service From August 2018 Read More 1 February 2017 Museums And Galleries Exhibition Tax Relief Read More 1 November 2016 Profit Extraction - Dividends vs Salaries & Bonuses Read More 30 September 2015 Transfer Pricing Read More 4 April 2025 Electronic Invoicing Alert Read More 28 October 2024 VAT on School Fees Read More 12 June 2024 Recent Payroll Related Changes Read More 19 December 2023 Family Related Leave And Other Leave Read More 23 June 2023 Tax Compass Read More 1 February 2023 Holiday Entitlement And Pay Read More 31 August 2022 Recent Payroll Related Changes Read More 1 March 2022 Payroll - New Tax Year Read More 1 January 2022 Reform Of VAT Penalties Read More 1 November 2021 Brexit 12 Months On - Where Are We Now? Read More 31 July 2021 Salary Sacrifice (Or Exchange) Read More 1 January 2021 Art Market: Brexit VAT Update Read More 1 November 2020 New Lockdown And The Extended Furlough Scheme Read More 30 September 2020 The Chancellor’s Winter Economy Plan Read More 25 June 2020 Accelerate Tax Relief For Covid-19 Corporation Tax Losses Read More 21 April 2020 Further Funding For Businesses Impacted By COVID-19 Read More 1 February 2020 Brexit Update: Overview Of The UK Position Post Brexit Read More 31 August 2019 VAT Recovery: Pre-Incorporation VAT Read More 1 February 2019 Brexit: VAT And Customs Duties Read More 31 July 2018 VAT For Businesses In The Event Of No Brexit Deal Read More 30 September 2017 Research & Development Tax Credits Read More 1 December 2016 Investors' Relief Read More 1 November 2016 The Business-Owner’s Essential Guide To Tax Planning Read More 30 September 2015 Enterprise Management Incentive Scheme Read More

BUDGET CIRCULARS Back to Publications 16 April 2025 Spring Statement 2025 Read More 6 March 2024 Spring Budget Briefing 2024 Read More 18 November 2022 Reversal Of Fortune Read More 30 September 2021 A Post-Pandemic Budget? Read More 30 June 2020 The Chancellor's 'Plan For Jobs Read More 1 March 2020 The Crisis Budget Read More 1 March 2017 Bracing Britain For Brexit Read More 31 October 2024 Autumn Budget 2024 Read More 23 November 2023 The Last Roll Of The Dice? Read More 31 August 2022 Mini Budget Briefing Read More 31 August 2021 Business Tax Alert Bulletin Read More 1 March 2020 Massive Government Business Bail-Out Plan Read More 30 September 2018 A Spin Of The Wheel? Read More 1 November 2016 Autumn Statement Summary Read More 31 July 2024 Non-Dom Taxation – The Chancellor’s Statement - July 2024 Read More 1 March 2023 Paying For The Past Read More 1 March 2022 Dragged Down By Debt Read More 1 March 2021 Boom Now, Pay Later Read More 1 March 2020 Support For Business In Response To Covid-19 Read More 1 November 2017 A Bricks And Mortar Budget Read More 1 March 2016 March 2016 - Budget Summary Read More

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

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

PRIVATE CLIENT UPDATES Back to Publications 24 March 2025 Tax Planning Bulletin 2025 Read More 1 February 2023 Register Of Overseas Entities - HMRC Reaction Read More 1 March 2022 Register Of Overseas Entities Owning UK Real Estate Read More 31 May 2021 Trust Registration Service - Which Trusts Need To Register? Read More 1 November 2020 Capital Gains Tax: How Will You Be Taxed In the Future? Read More 30 April 2020 Disclosing Tax Plans: New Rules For Advisers And Their Clients Read More 1 February 2020 Budget 2020 - Entrepreneur's Relief Reform Read More 31 July 2018 Buying And Selling Artwork In The US Read More 31 March 2018 Internationally Mobile Employees Read More 30 June 2017 Foreign Domicliaries - Current Developments Read More 1 November 2016 Entrepreneurs’ Relief Read More 19 February 2024 Tax Planning Bulletin 2024 Read More 24 November 2022 Public Registers Under The Spotlight Read More 1 November 2021 HMRC Focus On Crypto-Assets Read More 31 May 2021 CGT Under The Microscope Read More 1 November 2020 Sale Of UK Property - Times Are Changing Read More 1 March 2020 Counting The Days Read More 1 January 2020 Becoming Even More Cryptic Read More 31 July 2018 Requirement To Correct - Flash Update Read More 1 March 2018 MTD Quarterly Reporting Read More 30 April 2017 An Unwelcome Bolt From The Blue! Read More 1 January 2014 Statutory Definition Of Tax Residence Read More 8 December 2023 Transfer Of Assets Abroad And The Fisher Case Read More 2 March 2022 Register Of Overseas Entities Owning UK Real Estate - Update Read More 1 November 2021 Regaining Its Teeth Read More 1 February 2021 R&H Staff Added To Private Client Global Elite Directory Read More 31 August 2020 Don't Panic And Carry On Planning Read More 1 March 2020 IRS Pushes Back Tax Filing Day Read More 31 August 2019 Residential Property Changes From 6th April 2020 Read More 30 June 2018 Requirement To Correct Read More 1 November 2017 Foreign Domicliaries - Where Are We Now? Read More 1 January 2017 Reforms To The Taxation Of Foreign Domiciliaries Read More

TAX PULSE Back to Publications 4 June 2025 Tax Pulse Issue 17 Read More 12 June 2024 Tax Pulse Issue 14 Read More 7 July 2023 Tax Pulse Issue 11 Read More 5 October 2022 Issue 8 - Autumn Edition Read More 17 February 2025 Tax Pulse Issue 16 Read More 22 December 2023 Tax Pulse Issue 13 Read More 31 March 2023 Tax Pulse Issue 10 Read More 30 June 2022 Issue 7 - Summer Edition Read More 30 September 2024 Tax Pulse Issue 15 Read More 6 October 2023 Tax Pulse Issue 12 Read More 21 December 2022 Issue 9 - Winter Edition Read More 31 March 2022 Issue 6 - Spring Edition Read More

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.

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... Am Downing Associate Director T: +44 (0)20 7842 2144 E am.downing@rawlinson-hunter.com

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

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...

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

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...

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

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

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

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

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...

Companies which outsource their finance function to Rawlinson & Hunter are able to concentrate on the key areas of their business, safe in the knowledge that key financial tasks are in the hands of trained professional staff, leaving them to concentrate on their core business. OUTSOURCING Modern companies are learning that running their own finance function is not always the right option. The best finance departments demand a wide variety of skills and experience, from accounting and payroll professionals to tax specialists. Finding and keeping the right mix of professionals to ensure that your finance department runs smoothly is an expensive business. Companies which outsource their finance function to Rawlinson & Hunter are able to concentrate on the key areas of their business, safe in the knowledge that key financial tasks are in the hands of trained professional staff, leaving them to concentrate on their core business. We have many years of experience working with companies of all sizes, from sophisticated multi-national groups to embryonic owner managed businesses, and have particularly close links with several overseas listed companies which have established operations in the UK. We are able to receive, process and distribute information in electronic or paper form, allowing us to provide an efficient cost-effective service. We are often required to produce management accounts and group reporting packs to very tight timetables and have an enviable track-record for doing so. We also provide accounting services to investment clients. Our software can receive data and transactions directly from custodians and also allows us to monitor investment managers in terms of guidelines, benchmarks and performance. We do not have a standard reporting package which we expect our clients to adopt. Instead, we tailor our financial reporting to the particular needs of each client so that the directors and frontline management team receive the information they need and are in the position to make well-informed decisions about tactical and strategic matters. As well as accounting services, we provide payroll, IT and many of the other finance functions and other administration services which companies and businesses require. Our Specialists Catherine Thompson Partner E: catherine.thompson@rawlinson-hunter.com T: +44 (0)20 7842 2028 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... 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... Mark Shaw Partner E: mark.shaw@rawlinson-hunter.com T: +44 (0)20 7842 2217 View bio... Claire Osborne Director E: claire.osborne@rawlinson-hunter.com T: +44 (0)20 7842 2021 View bio... Steve Williams Director E: steve.williams@rawlinson-hunter.com T: +44 (0)20 7842 2235 View bio...

Trusts can play an important role in the disposition, preservation and succession of a family’s wealth. For international families with a UK footprint, there will normally be a preference for a wealth holding structure situated and administered abroad. NON-RESIDENT TRUSTS Trusts can play an important role in the disposition, preservation and succession of a family’s wealth. For international families with a UK footprint, there will normally be a preference for a wealth holding structure situated and administered abroad. The Firm provides trustee services outside the UK through its network of overseas offices. A trustee is often a key figure in the lives of family members and occupies a position of great trust, a role which can only be performed by someone who is fully acquainted with the family’s circumstances and objectives and with whom the beneficiaries of the trust feel able to communicate freely. In our international partners, we have highly experienced individuals in several jurisdictions who, working closely with us and with our clients, provide fiduciary services and administer trust structures with empathy and expertise. Our international partners are based in Jersey, Guernsey, Switzerland, Bermuda, the British Virgin Islands, Cayman, Singapore, New Zealand and Australia. All have a deep understanding of trust law and trust administration. The tax treatment of UK resident settlors and beneficiaries of non-resident trusts is complicated to say the least. There are many challenges for trustees in properly considering the UK tax consequences of normal trustee actions such as making investments, meeting expenditure and making distributions and loans to UK resident beneficiaries. Trustees also need to ensure that their beneficiaries are adequately advised, and that they receive accurate and timely reporting information to complete their tax returns. This is where our team of specialist tax advisers can provide support. Through collaboration between the London and overseas offices, we provide a joined up suite of services in relation to non-resident trusts and companies. This includes advising on the potential benefits of trust arrangements in the client’s specific circumstances, calculating and monitoring trust tax pools in order to ascertain the tax treatment of benefits received by beneficiaries, constructing investment guidelines and account structures for tax efficiency, liaising with tax professionals in other countries and advising on all UK tax reporting for the trustees, the settlor and the beneficiaries. Trusts are not appropriate for all international clients and we would only recommend them where they offer a solution. All trusts are different and great care is required to ensure that their terms meet the requirements of the clients and their families, and that the tax consequences are fully considered. Our Specialists

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...

Several years ago we created our own team of ‘dualhandlers’ with the necessary technical expertise to deal with both UK and US tax filings. Led by two partners, the team has flourished and has a strong presence in the Firm’s overall private client offering, representing our clients with both HMRC and the IRS . US TAXES Several years ago we created our own team of ‘dualhandlers’ with the necessary technical expertise to deal with both UK and US tax filings. Led by two partners, the team has flourished and has a strong presence in the Firm’s overall private client offering, representing our clients with both HMRC (as agents) and the IRS (as enrolled agents). We now deal with many clients with UK and US, or just US, tax exposure. While many of them are US citizens or Green Card holders living in the UK, we also deal with US individuals living in third countries, US based individuals with international assets and non-US individuals who have a US tax footprint because they have US situated property or receive US income. Getting the tax filing correct in both countries is the first step. If we are dealing with a US individual who is resident in the UK, the priority is to ensure that the tax payable across the two jurisdictions is not higher than it needs to be. This requires our team to have an enhanced understanding of the remittance basis of taxation where the client is not domiciled in the UK, and full familiarity with the operation of the UK/US Double Tax Treaty. Another crucial point is to ensure that available tax credits are created at the right time, utilised in the right direction and not wasted. We can also deal with other US tax reporting, including Foreign Bank Account Reporting and the reporting of trust interests. But the compliance work is really just the tip of the iceberg. Pre-planning is highly recommended since there are so many mismatches of tax treatment in areas such as investment products and vehicles, charitable donations and the timing of income and gain recognition (to name but a few) which can increase the global tax burden for such clients, unless care is taken. We can also advise on UK and US anti-avoidance provisions, the interaction between US Estate and Gift Tax and UK Inheritance Tax, the treatment of trust interests in both jurisdictions, the tax treatment of pensions and the classification of business entities to list just a few of the areas of expertise which we have. 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...

Employing people in the UK carries with it a host of real time PAYE tax compliance and reporting obligations, as well as liability to National Insurance contributions. It is a considerable and time-consuming responsibility requiring a sound knowledge of complex payroll, taxation and employment legislation. EMPLOYMENT TAXES Employing people in the UK carries with it a host of real time PAYE tax compliance and reporting obligations, as well as liability to National Insurance contributions. It is a considerable and time-consuming responsibility requiring a sound knowledge of complex payroll, taxation and employment legislation. Great care is required to ensure that requirements are met. We have a dedicated payroll team which can undertake this work for you and give you peace of mind. In particular, we can administer PAYE schemes and deal with parental leave, sick pay, Apprenticeship Levy and student loan repayment. Depending on your preference, we can arrange payments to your staff through a client account, as well as payments of tax and National Insurance to HMRC. We can deal with benefits and expenses reporting and advise on bonuses, ex-gratia payments and termination packages. We can also provide support with HMRC PAYE audits. This is all relatively routine, but it needs to be dealt with accurately and with efficiency. Beyond this basic but essential offering, another area where we have considerable experience is with employee share schemes. Many of our entrepreneurial clients look to retain key employees through share incentives and we are able to advise on the options available in each situation and design and implement share schemes which align with their business strategy and objectives. This would include the agreement of share valuations with HMRC, where needed. We can also review, monitor and revise existing share plans to improve the commercial and tax effects in response to changes in business profile and legislation. Many of the Firm’s clients are entrepreneurs with businesses which employ people. Some of our clients have an international profile and move between countries frequently, or have employees who are internationally mobile. It is therefore important that we can deal with secondments overseas and into the UK, with all of the attendant consequences. We have a specialist tax team which advises in this area, with a particular emphasis on residence status, tax equalisation arrangements, overseas workday relief and ensuring that remuneration, including share incentives such as restricted stock units, is correctly allocated to different work periods so that the same remuneration is not taxed in two countries. We can advise on and put into operation reliefs against PAYE earnings where a portion of income is protected by a tax treaty or is only taxable on the remittance basis. It is also essential to ensure that an employee is not subject to the social security regime of more than one country. All of this is complex and requires familiarity with the operation of Double Taxation Agreements and social security agreements, so that the timing of any relief or exemptions due can be accelerated. Keeping on top of all of the challenges which employers and their employees face can be a daunting task, but our specialists have the skills and experience necessary to provide clear advice and professional support in these areas. Our Specialists Catherine Thompson Partner E: catherine.thompson@rawlinson-hunter.com T: +44 (0)20 7842 2028 View bio... Hiral Kanzaria Partner E: hiral.kanzaria@rawlinson-hunter.com T: +44 (0)20 7842 2102 View bio... Kulwarn Nagra Partner E: kulwarn.nagra@rawlinson-hunter.com T: +44 (0)20 7842 2130 View bio... Claire Osborne Director E: claire.osborne@rawlinson-hunter.com T: +44 (0)20 7842 2021 View bio... Craig Davies Partner E: craig.davies@rawlinson-hunter.com T: +44 (0)20 7842 2136 View bio... James Randall Partner E: james.randall@rawlinson-hunter.com T: +44 (0)20 7842 2131 View bio... Paul Huggins Partner E: paul.huggins@rawlinson-hunter.com T: +44 (0)20 7842 2197 View bio... Salma Khan Director E: salma.khan@rawlinson-hunter.com T: +44 (0)20 7842 2070 View bio...

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

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: 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: Mark Wong Director +44 (0)20 7842 2158 T: mark.wong@rawlinson-hunter.com View Bio... E: Salma Khan Director +44 (0)20 7842 2070 T: salma.khan@rawlinson-hunter.com View Bio... E: 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: 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: 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: Paul Baker Consultant +44 (0)20 7842 2132 T: paul.baker@rawlinson-hunter.com View Bio... E: Sarah Fernando Director +44 (0)20 7842 2147 T: sarah.fernando@rawlinson-hunter.com View Bio... E: Steve Williams Director +44 (0)20 7842 2235 T: steve.williams@rawlinson-hunter.com View Bio... E: