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

OUR PEOPLE Search Our strength lies in our people whose expertise and commitment enable us to provide a top quality pro-active tailored service in every office. By forename... Select person... By surname... Select person... Reset Filters By expertise... Select expertise... Back Alex McBryde Director +44 2078422171 Alex.McBryde@rawlinson-hunter.com Alex is a UK private client tax specialist advising UK based and internationally mobile individuals on a wide range of matters, including complex UK tax issues. He has experience working with non-UK domiciled individuals, advising on the former remittance basis of taxation and the UK’s new foreign income and gains (FIG) regime available for new UK residents. He also advises on inheritance tax planning for both UK and internationally connected individuals and families, as well as on the establishment and ongoing taxation of UK and offshore trusts and investment structures. Alex is a member of the Institute of Chartered Accountants in England and Wales and the Chartered Institute of Taxation, qualifying in 2014 and 2015, respectively. Expertise: Private Client Tax Advice Tax Compliance Non-Resident Trusts

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

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

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

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...

OUR PEOPLE Search Our strength lies in our people whose expertise and commitment enable us to provide a top quality pro-active tailored service in every office. By forename... Select person... By surname... Select person... Reset Filters By expertise... Select expertise... Back Trevor Warmington Partner +44 (0)20 7842 2198 trevor.warmington@rawlinson-hunter.com Trevor is an experienced advisor to private individuals and families, based in the UK or overseas. Trevor provides support to his clients in their decision-making for all aspects of structuring their wealth. This can include topics such as: personal relocation advice; the structuring or dismantling of entities in the UK or overseas; tax-efficient holding structures; practical and remuneration planning for professional activities; advice around real estate used as the main home or for investment; succession planning; managing intergenerational wealth transfers; planning for philanthropic objectives. A career tax specialist, Trevor is capable of dealing with advice on all aspects of complex UK tax situations. He can handle the UK tax reporting for any individual or entity, whether situated in the UK or overseas, where there is a UK filing requirement. This includes routine tax return preparation, regularising cases of historical non-disclosure, or matters of enquiry with HMRC. Trevor has a particular interest in cross-border matters, which he has gained from years of advising individuals of foreign origin formerly using the remittance basis regime and now all individuals who use the Foreign Income and Gains (FIG) regime. Cross-border advice will often involve UK tax interaction with structures as overseas trusts or foundations, corporate-like entities, and consideration of international tax treaties. Two niche areas in which Trevor is an expert are the taxation of foreign policies of life insurance and the technical particularities that are relevant to international students. Trevor endeavours to perform the role of trusted adviser to his clients, quickly identifying his clients’ needs and advising with efficiency, calling on the depth of his experience. He is comfortable collaborating with other professional advisers and family offices in order to offer his clients holistic advice which is tax-efficient within the client’s wider objectives. A Modern Languages graduate of Christ Church, Oxford, Trevor is fluent in French and Spanish. He began his career as a private client associate at a Big Four accountancy firm in 2006, joined Rawlinson & Hunter in 2010 and became a Partner of the firm in 2017. He has completed the Association of Taxation Technician (ATT) qualification, is a Chartered Tax Adviser (CTA), and a member of STEP (TEP).

OUR PEOPLE Search Our strength lies in our people whose expertise and commitment enable us to provide a top quality pro-active tailored service in every office. By forename... Select person... By surname... Select person... Reset Filters By expertise... Select expertise... Back Claire Osborne Director +44 (0)20 7842 2021 claire.osborne@rawlinson-hunter.com Claire joined Rawlinson & Hunter more than 20 years ago and trained with the firm, becoming a member (and since Fellow) of the Institute of Chartered Accountants in England & Wales in December 2009. Claire’s portfolio includes entrepreneurs, the family offices of ultra-high net worth individuals, organisations representing the pharmaceutical industry and owner managed businesses at all stages of development, from start-ups to large trading entities. Working from both our London and Surrey offices, Claire advises both corporate and non-corporate entities, providing accounting, advisory and outsourcing services. She has extensive experience of working with ultra-high net worth individuals, in particular with their UK affairs but also aiding their larger international compliance needs by being a key contact for our clients with the firms tax teams and external professionals. Claire has extensive experience in providing outsourcing and advisory services to UK companies in particular managing the complete finance function for a number of organisations. The take on of this outsourcing work is often as a result of an existing finance function needing Claire’s expertise to bring in new procedures to ensure it runs in a more effective and efficient manner. Claire specialises in providing outsourcing but also helps support the Departmental Partner in heading up the Business Services Group, a team of dedicated professionals that provide external accounting support services, including management accounting, VAT compliance, statutory accounting, forecasting and budgeting and other essential support services that assist the firm’s clients accounting compliance requirements. Expertise: Corporate Outsourcing VAT advice Estates Family office Investment companies Employment Taxes

OUR PEOPLE Search Our strength lies in our people whose expertise and commitment enable us to provide a top quality pro-active tailored service in every office. By forename... Select person... By surname... Select person... Reset Filters By expertise... Select expertise... Back Ian Gray Director +44 (0)20 7842 2175 Ian.Gray@rawlinson-hunter.com Ian deals with the UK tax affairs of wealthy individuals, the vast majority of whom are international clients with foreign business and personal interests. His role involves providing detailed UK tax advice to clients, managing their tax compliance requirements, and collaborating with other professional advisers in the UK and globally. Ian is a Fellow of the Institute of Chartered Accountants in England and Wales (ICAEW), and an Associate of the Chartered Institute of Taxation. He is also a member of the ICAEW Tax Faculty Private Client Committee, the members of which are responsible for developing responses to tax policy consultations, calls for evidence and other documents produced by the HM Treasury, HM Revenue & Customs and other bodies. Expertise: Private Client Tax Compliance Tax Advice Tax Investigations Trusts Estates Non-Resident Trusts Intergenerational Wealth Transfer

OUR PEOPLE Search Our strength lies in our people whose expertise and commitment enable us to provide a top quality pro-active tailored service in every office. By forename... Select person... By surname... Select person... Reset Filters By expertise... Select expertise... Back Harry Swift Director +44 (0)20 7842 2279 Harry.Swift@rawlinson-hunter.com Harry is a Director in the US/UK Tax team with over 20 years’ experience advising individuals with dual US/UK tax considerations. He joined Rawlinson & Hunter from a boutique tax advisory firm and has previously worked for a Big Four accountancy firm. Harry provides both tax advisory and compliance services, helping clients navigate the complexities of cross border personal tax issues. His experience includes advising on the application of the UK/US Double Tax Agreement, pension planning and relocation matters. He acts for a wide range of clients, including high net worth individuals, private equity partners, C suite executives and sports professionals. Harry is an Associate of the Chartered Institute of Taxation (CIOT), a member of the Association of Taxation Technicians (ATT), and a US Enrolled Agent.

OUR PEOPLE Search Our strength lies in our people whose expertise and commitment enable us to provide a top quality pro-active tailored service in every office. By forename... Select person... By surname... Select person... Reset Filters By expertise... Select expertise... Back Kristina Volodeva Partner +44 (0)20 7842 2126 kristina.volodeva@rawlinson-hunter.com Kristina has extensive experience in advising High and Ultra High Net Worth individuals on a wide range of private client matters. Her client base comprises both UK and non-UK domiciled, typically internationally mobile, individuals who have worldwide business interests and, more often than not, are settlors and/or beneficiaries of non-UK trusts. She is also experienced in advising trustees of UK and non-UK trusts on any UK tax reporting and payment obligations they may have. Kristina has coordinated a number of multi-jurisdictional projects, helping manage the tax exposure and complying with the reporting requirements on relocation to and from the UK, structuring investment and real estate ownership, and succession planning. She takes a holistic approach to her clients’ affairs and is used to working closely with their lawyers, trustees and other advisers to provide the tax support her clients require to achieve their personal and commercial aspirations. Kristina’s strength and versatility when tackling cross-border complexities and her ability to deliver composite income tax, capital gains tax and inheritance tax planning solutions in an easily digestible format have always been greatly appreciated by her clients. Kristina began her career at Deloitte, where she qualified as a Chartered Tax Adviser, and subsequently moved to RSM. She holds a BA (Hons) degree from the University of Exeter and an MSc from the University of Bristol. Kristina has been included in The Spear’s 500 in 2021-2023 and more recently in their 2025 ranking as one of the recommended accountants and tax advisers to the HNW individuals. In 2023, Kristina has also been included in Private Client Global Elite, a prestigious peer-nominated directory of the world’s leading advisers to UHNW clients. Expertise: Private Client Tax Compliance Tax Advice Non-Resident Trusts Intergenerational Wealth Transfer

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

As well as in London, Rawlinson & Hunter has offices in Jersey, Guernsey, Switzerland (in both Geneva and Zurich), Bermuda, the Cayman Islands, the British Virgin Islands, Singapore, New Zealand and Australia. INTERNATIONAL As well as in London, Rawlinson & Hunter has offices in Switzerland (in both Geneva and Zurich), Bermuda, the Cayman Islands, the British Virgin Islands, Singapore, New Zealand and Australia. The maze of UK and international law is complex to navigate, particularly for clients with profiles in a number of jurisdictions. Our grouping of offices can provide global advice and solutions, specialising in the administration of trusts and companies which hold wealth and assets for our clients and their families. Since 1933, Rawlinson & Hunter offices across the world have consistently applied the basic traits of common sense and hard work to everything they do in order to provide outstanding services to their corporate and private clients, combining advanced technical skills with their different, distinctive and personal way of working. The partners in all international offices like to get to know their clients well and they lead much of the work in person, often face-to-face. Nearly all clients come through personal recommendations and referrals, providing compelling evidence of Rawlinson & Hunter’s strong reputation as a leading professional services firm. Refer to Legal for further information regarding Rawlinson & Hunter International. Visit International Site Development of Our International Grouping The Chartered Accountancy firm of Rawlinson & Hunter was established in London in 1933 during The Great Depression by Alfred Rawlinson and Robert Hunter. The Firm has flourished by continually updating and refreshing its services to meet the challenges of evolving tax, financial and regulatory laws, by focusing on niche markets, and by putting client service first and foremost in everything it does.. After successfully navigating the challenges faced by the UK during the Second World War, including temporarily moving the Firm to rural Oxfordshire to escape The Blitz, Hunter journeyed to the US in 1945, and again in 1946 with Rawlinson, where they visited an old client living in Bermuda. This coincided with the first direct flights between the US and Bermuda and the introduction of a favourable tax system and tourist economy on the island. The visit ultimately led to the establishment of Rawlinson & Hunter’s first overseas office in Bermuda in the early 1960s by future UK senior partner Bob Spooner, as the Firm sought to support its UK clients with extensive tourism and hotel interests there. A chance encounter on an aeroplane between future UK senior partner Peter Hetherington and a Jersey accountant resulted in the foundation of the Firm’s Jersey office in 1972. This was at a time when many individuals were emigrating from the UK to Jersey to escape the all-time high UK income tax rate of 136% in the late 1960s, and 98% in the early 1970s. The Firm’s Jersey practice was established at a time when the island was growing rapidly as an international financial centre. The Jersey office left the network in 2025. The Guernsey office was established in 1980 to meet the needs of specific international clients of the Firm, taking advantage of Guernsey’s similarly thriving financial services industry. The office left the network in 2026. The Cayman Islands office was established in 1973, originally to complement the services offered to clients through the Bermuda office. This British Overseas Territory steadily developed to become a leading international financial centre in the region. Switzerland has always been the leading international financial centre in continental Europe, and during its early years Rawlinson & Hunter had served many Swiss-based corporate clients due to Robert Hunter’s frequent trips to the country. To support its Swiss-based clients, the Firm therefore opened an office in Geneva in 1982, and this was eventually followed by a Zürich office in 2011. The old Geneva office left the grouping in 2019 but the Firm is now once again operating in Geneva, having opened a new office there in 2021. By the 1980s, the British Virgin Islands had also developed into a leading international financial and tourism centre to fund its public services, and this led to Peter Hetherington and future Jersey senior partner, David Goar, establishing the Firm’s office on the islands in 1988 to supports clients engaged in business there. A year earlier, in 1987, the Firm opened a representative office in Sydney, Australia to support clients with business interests Down Under. This was carried out under the umbrella of a respected Australian firm, Boroughs, a similarly private client focused firm of Chartered Accountants established in 1945. A decade and a half later, in 2003, the Firm extended this model by opening a representative office on the other side of the Ditch in Whanganui, New Zealand. By now Singapore had established itself as the leading international financial centre in Asia, and the Firm found itself with increasing numbers of clients with business interests in the country. To support these clients, the Firm opened its first Asian office in Singapore in 2013.

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.

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

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

Many of our clients are engaged in supporting charitable causes both in the UK and overseas. This activity nearly always involves generous financial support, where guidance on tax-effective giving is required. CHARITIES Many of our clients are engaged in supporting charitable causes both in the UK and overseas. This activity nearly always involves generous financial support, where guidance on tax-effective giving is required. Some clients seek greater involvement, establishing their own charity or donor-advised fund and playing an active role in determining the causes and charities which derive benefit from the fund. Giving is often done under the Gift Aid scheme, enabling the charity to enhance the gift by reclaiming the basic rate income tax which the cash gift is treated as having suffered. Tax relief can be claimed on a gift of real estate to a charity, or a gift of quoted shares or funds which are collective investment schemes. With care, it may be possible for US taxpayers who are resident in the UK to make a donation in such a way that relief is available in both countries. Charitable giving is a complex area where specialist advice is essential. Giving money to charity can be a complicated and expensive process requiring great care as to timing, amount and method of donation. For those wishing to establish their own charity, we have a team experienced in providing accounting and reporting services which is also used to dealing with the Charity Commission, Companies House and HMRC on a daily basis. On the practical front, the team gets involved in all aspects of administration of a charity. For instance, in addition to getting involved in budget and cash flow forecasting and ongoing monitoring of cash positions, we often operate bank accounts, raise cheques, deal with payment requests and provide a correspondence address so that we can deal with unsolicited applications for funding. We maintain accounting records, produce management accounts and undertake performance reviews. We also diarise and coordinate grant commitments, ensuring that they are approved and paid on a timely basis. We get involved with trustee meetings, preparing agendas, putting together meeting packs, attending meetings and preparing minutes. We can also provide general ad hoc advice and support on payroll and IT matters. The team is experienced at having involvement in the policies and procedures of a charity. For instance, we can prepare or review policies and protocols to ensure that they are in accordance with the Charities Statement of Recommended Practice (FRS 102). Additionally, we can prepare Fit and Proper declarations for the trustees, conduct annual risk reviews and monitor grants. On the annual compliance requirements, we provide a comprehensive service. This includes the preparation of accounts and liaising with the charity’s auditors, dealing with completion of Annual Returns for filing with the Charity Commission, complying with Companies House requirements and offering a full company secretarial service alongside a registered office address. We have deep practical experience of what is needed to run a charity allied to a hands on style of approach, and we can therefore provide support in a multitude of ways. Our Specialists 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... Michael Foster Partner E: michael.foster@rawlinson-hunter.com T: +44 (0)20 7842 2223 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... Yueling Wei Partner E: yueling.wei@rawlinson-hunter.com T: +44 (0)20 7842 2098 View bio...

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

Rawlinson & Hunter has been at the forefront of the provision of tax and accounting advice to the art world since our formation almost ninety years ago. We act for leading artists, galleries and dealers on their underlying businesses and specific transactions. ART WORLD Rawlinson & Hunter has been at the forefront of the provision of tax and accounting advice to the art world since our formation almost ninety years ago. We act for leading artists, galleries and dealers on their underlying businesses and specific transactions. Many of our private clients are also avid collectors and we advise them regularly on transactional practicalities. We provide intelligent, well thought out and practical advice on the financial aspects of art transactions. Our unrivalled experience in advising on complex issues, often involving a number of jurisdictions with their associated tax implications, has given us a unique understanding of the requirements of those at the business end of the art world, as well as collectors. Our services for clients typically cover the structuring of trusts and other holding vehicles for the acquisition and long term ownership of art, along with IT support for the creation and maintenance of complex art (and other asset) databases for businesses and also individual collectors. We provide tax advice on international cross-border aspects of art related transactions including, amongst other things, complex VAT analysis, personal tax considerations for non-domiciled individuals and transfer pricing issues for international gallery groups. We also provide VAT and ARR mitigation advice relating to the purchase/ sale of works of art both within the EU and outside the EU. This is all in addition to the important routine work such as accounting and tax compliance support for art-related businesses, ranging from full day-to-day involvement in management accounting, payroll and VAT services through to the annual audit and corporate tax process. Our experience has shown that having an in-depth knowledge of the UK and EU VAT rules relating to art, and an understanding of our clients’ affairs, assists in tailoring transactions to meet the needs of each client. Fundamentally however, whilst art is increasingly seen as an ‘asset class’, it is principally there to be enjoyed and we never lose sight of this in providing our pragmatic advice. We have more information on this service available through our dedicated micro-site here . 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... Toby Crooks Partner E: toby.crooks@rawlinson-hunter.com T: +44 (0)20 7842 2140 View bio... Sharon Gillies Director E: sharon.gillies@rawlinson-hunter.com T: +44 (0)20 7842 2161 View bio... Craig Davies Partner E: craig.davies@rawlinson-hunter.com T: +44 (0)20 7842 2136 View bio... Mark Harris Partner E: mark.harris@rawlinson-hunter.com T: +44 (0)20 7842 2125 View bio... Sarah Fernando Director E: sarah.fernando@rawlinson-hunter.com T: +44 (0)20 7842 2147 View bio...

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...

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

OUR PEOPLE Search Our strength lies in our people whose expertise and commitment enable us to provide a top quality pro-active tailored service in every office. By forename... Select person... By surname... Select person... Reset Filters By expertise... Select expertise... Back Sarah Fernando Director +44 (0)20 7842 2147 sarah.fernando@rawlinson-hunter.com Sarah, a Chartered Accountant and Chartered Tax Adviser, has been a longstanding member of the Business Tax Group, joining the firm over 20 years ago on an ACA training contract within the audit department. In 2002, she transferred to the Business Tax Group at the firm’s London office. She advises on a wide range of business and corporate tax matters for both owner managed businesses (companies and partnerships) and multinational groups headed by UK companies or with UK subsidiaries. She also provides business tax compliance services to a broad range of clients, including businesses involved in art, investment advisory, software department and property investment. Her specialisms include the substantial shareholding exemption, R&D tax relief and the UK reporting fund regime. Expertise: Tax Compliance Tax Advice Tax Investigations Corporate Transaction Support Art World

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

We provide advice to support clients transferring wealth to younger family members by establishing a plan to ensure that wealth is passed on in accordance with their wishes. WEALTH SUCCESSION At Rawlinson & Hunter, we understand that the transfer of wealth from one generation to another is more than a financial transaction – it is an emotional and personal decision. We provide thoughtful advice to support clients in approaching this topic with younger family members and establishing a plan to ensure that their wealth is passed on in accordance with their objectives, with clarity of messaging, tax-efficiency, and accountability by the recipient. With an ever increasing number choosing to transfer wealth while they are still alive, passing on wealth during one’s lifetime is a proactive approach to financial planning. This allows wealth-holders to witness the impact of their support, provide timely assistance to family members, and potentially reduce the size of their taxable estate. We understand that each client’s circumstances are unique. Whether they are planning for future generations, supporting philanthropic causes, or navigating complex family dynamics, we provide tailored advice that aligns with the client’s values and long-term goals. Conversations around money, inheritance, and future responsibilities can be emotionally charged. Addressing these issues directly, though sometimes challenging, is essential to ensuring that wealth is transferred in a way that reflects the intentions of the client. Often this will involve supporting families in developing governance structures and educating the next generation on financial stewardship to ensure they feel empowered to take on the commitments that come alongside the wealth. Our Partners work closely with clients to develop comprehensive strategies that address both the financial and emotional aspects of wealth succession, often working as part of multi-disciplinary professional teams. We can assist with establishing and administering structures such as trusts to provide control, flexibility, and protection for future generations, meaning our clients can have confidence that their beneficiaries are well supported and engaged in their role of future wealth preservation. With a growing number of internationally mobile families, understanding the nuances of cross-border succession is fundamental to any strategy. As a firm with offices around the world, Rawlinson & Hunter is well positioned to advise clients on the international considerations of intergenerational wealth transfer. Our Specialists Alan Ive Partner E: alan.ive@rawlinson-hunter.com T: +44 (0)20 7842 2256 View bio... Chris Hawley Partner E: chris.hawley@rawlinson-hunter.com T: +44 (0)20 7842 2138 View bio... Katharine Haggie Partner E: katharine.haggie@rawlinson-hunter.com T: +44 (0)20 7842 2153 View bio... Mark Harris Partner E: mark.harris@rawlinson-hunter.com T: +44 (0)20 7842 2125 View bio... Paul Huggins Partner E: paul.huggins@rawlinson-hunter.com T: +44 (0)20 7842 2197 View bio... Trevor Warmington Partner E: trevor.warmington@rawlinson-hunter.com T: +44 (0)20 7842 2198 View bio... Alex Jones Partner E: alex.jones@rawlinson-hunter.com T: +44 (0)20 7842 2225 View bio... Hiral Kanzaria Partner E: hiral.kanzaria@rawlinson-hunter.com T: +44 (0)20 7842 2102 View bio... Kristina Volodeva Partner E: kristina.volodeva@rawlinson-hunter.com T: +44 (0)20 7842 2126 View bio... Michael Foster Partner E: michael.foster@rawlinson-hunter.com T: +44 (0)20 7842 2223 View bio... Toby Crooks Partner E: toby.crooks@rawlinson-hunter.com T: +44 (0)20 7842 2140 View bio... Ian Gray Director E: Ian.Gray@rawlinson-hunter.com T: +44 (0)20 7842 2175 View bio...

We have a number of Partners and Directors who are experienced in valuation work. They are members of the Valuation Special Interests Group of the Institute of Chartered Accountants in England and Wales, and they draw upon many years of in-depth experience, including work as Independent Experts for court proceedings. VALUATIONS There are many reasons why it may be necessary to value a business, or shares in a company conducting a business. There may be commercial reasons for the valuation, or family reasons such as divorce, or tax reasons such as on the making of a gift. There may be Inheritance Tax reasons, including death (with the business interest falling into an estate) or a ten year anniversary charge within a trust. It may be necessary to agree a valuation of shares with HMRC for the purposes of issuing employee shares. All of these situations, and many more, may require a valuation to be performed. In most cases involving valuations relevant to a tax situation, it will then be necessary to negotiate and agree the valuation with HMRC. We have a number of Partners and Directors who are experienced in valuation work. They are members of the Valuation Special Interests Group of the Institute of Chartered Accountants in England and Wales, and they draw upon many years of in-depth experience, including work as Independent Experts for court proceedings. Whilst there are several recognised valuation methodologies for businesses in different sectors, the correct approach is likely also to be influenced by the size of the shareholding or business interest. Valuing a business is not a precise science and it is necessary to consider each situation with an open mind in order to identify the relevant factors. With a commercial valuation, our experts will work closely with management to fully understand how the business operates, identifying the issues which influence income streams and capital growth. With tax valuations, it is often necessary to consider generally available financial data and consider quoted company comparators operating in the same sectors. Whatever the reason for the valuation, we recognise that the process can be a sensitive issue. We bring a commercial and cost-effective approach to these assignments, quickly considering our clients’ key issues and the appropriate valuation methodologies to apply in order to arrive at an independent valuation. Where the valuation is driven by tax, we will stand behind our conclusions and negotiate hard with HMRC in our clients’ interests. 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... Kulwarn Nagra Partner E: kulwarn.nagra@rawlinson-hunter.com T: +44 (0)20 7842 2130 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...

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...

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

HMRC has been reorganised with the objective of maximising its ability to close the ‘tax gap’. As part of this, taxpayers with significant wealth or complexity have been corralled into tax offices serviced by the Wealthy Team, the focus of which is to identify cases for enquiry. TAX INVESTIGATIONS HMRC has been reorganised with the objective of maximising its ability to close the ‘tax gap’. As part of this, taxpayers with significant wealth or complexity have been corralled into tax offices serviced by the Wealthy Team, the focus of which is to identify cases for enquiry. Many of our private clients are serviced by these specialist tax offices and we are therefore used to dealing with them on a daily basis. Our experience is that HMRC personnel are better trained than ever before and better equipped to detect irregularities or grey areas in a taxpayer’s tax return. They also have a wealth of information from third parties, both in the UK and abroad, against which they can cross-check the accuracy of a return and identify potential omissions. Tax enquiries are a fact of life for clients with complex affairs, both private individuals and companies. Most of these enquiries are not random, but are selected carefully by the HMRC officer because there are aspects of a submitted tax return which warrant further scrutiny and might result in an increased tax liability. Sometimes, the tone of HMRC enquiry letters can seem accusatory or threatening, and can be a source of worry to clients who regard themselves as diligent and honest in their tax affairs. At Rawlinson & Hunter we recognise the emotional stress which a tax enquiry can place on a client, as well as the disruption to personal and business life which can result. Our experience allows us to demystify HMRC correspondence and explain the issues at stake in a clear and precise manner. We represent our clients in correspondence, calls and meetings with HMRC with the objective of bringing the enquiry to a successful conclusion as soon as possible. Sometimes, new clients come to us because irregularities have been identified in their tax affairs, either by them or by HMRC in the course of an enquiry. We are experienced in making a full disclosure to HMRC, presenting the strongest technical interpretation and negotiating with them to reduce any tax geared penalty to the statutory minimum allowed under the law. Our Specialists