OUR PEOPLE Search Our strength lies in our people whose expertise and commitment enable us to provide a top quality pro-active tailored service in every office. By forename... Select person... By surname... Select person... Reset Filters By expertise... Select expertise... Back Jeremy Stein Director +44 (0)20 7842 2184 jeremy.stein@rawlinson-hunter.com Jeremy joined Rawlinson & Hunter as a Chartered Tax Adviser in August 2016 and provides tax compliance and advisory services to his client base. Jeremy’s client portfolio includes mainly UK resident non-domiciled individuals and their associated structures, including offshore trusts and companies. He also deals with non-resident individuals. His clients are primarily High Net Worth or Ultra High Net Worth. Jeremy has wide-ranging advisory experience but has a particular interest in UK residence, domicile and remittance planning issues. He has specialist knowledge of the UK’s Statutory Residence Test. Jeremy’s previous experience gained in a Big 4 and mid-tier accountancy firm includes advising a wide range of clients on their UK personal tax affairs including MPs, Lords, international musicians, entrepreneurs, wealthy individuals and families; and internationally mobile senior executives. Expertise: Private Client Tax Advice Tax Compliance Tax Investigations

Rawlinson & Hunter's latest publications including Tax Pulse, Budget Circulars, Private Client Updates, Business Updates and Brochures. PUBLICATIONS Tax Pulse Tax Pulse 19 - Summer Edition 19 June 2026 Read More Read More Tax Pulse 18 - Autumn Edition 23 October 2025 Read More Read More See all Tax Pulses Budget Circulars Spring Statement 2026 4 March 2026 Read More Read More Budget Briefing 2025 27 November 2025 Read More Read More See all Budget Circulars Private Client Updates Tax Planning Bulletin 2026 27 March 2026 Read More Read More MTD Alert 2026 26 March 2026 Read More Read More See all Private Client Updates Business Digest Business Digest Edition 2 23 July 2026 at 11:00:00 Read More Read More Business Digest - November 2025 25 November 2025 at 12:00:00 Read More Read More See all Business Digests Business Updates VAT Alert - August 2026 17 August 2026 Read More Read More Temporary reduced VAT rate - June 2026 15 June 2026 Read More Read More See all Business Updates Brochures International Services Brochure Read More Read More Wealth Micro Brochure Read More Read More See all Brochures

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

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

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.

PRIVATE CLIENT UPDATES Back to Publications 27 March 2026 Tax Planning Bulletin 2026 Read More 19 February 2024 Tax Planning Bulletin 2024 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 26 March 2026 MTD Alert 2026 Read More 8 December 2023 Transfer Of Assets Abroad And The Fisher Case 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 24 March 2025 Tax Planning Bulletin 2025 Read More 1 February 2023 Register Of Overseas Entities - HMRC Reaction 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

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

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

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

OUR PEOPLE Search Our strength lies in our people whose expertise and commitment enable us to provide a top quality pro-active tailored service in every office. By forename... Select person... By surname... Select person... Reset Filters By expertise... Select expertise... Back Katharine Haggie Partner +44 (0)20 7842 2153 katharine.haggie@rawlinson-hunter.com Katharine advises families on the structuring of their business and personal interests with a focus on international aspects. She has managed significant family projects handling a broad range of queries, and works with many advisers in the UK and internationally to service the needs of clients. Following nine years of experience across general practice and professional teaching, Katharine joined Rawlinson & Hunter in 2015 as a business tax specialist, assisting clients to structure their affairs efficiently as well as meeting the demands of associated compliance. In January 2018 she commenced a secondment to the Firm’s Singapore office where she spent three years advising clients in Asia on their UK tax exposure, structuring both personal and business interests internationally and leading and developing the local tax services in Singapore Katharine returned to Rawlinson & Hunter in the UK with extensive knowledge of the Singapore tax system and a strong understanding of the international exposure for those with multi-jurisdictional interests. She is a key component to our Family Office services which works to the needs of families across the UK and internationally. Katharine is an Associate of the Chartered Institute of Taxation (CIOT), a Fellow of the Institute of Chartered Accountants in England and Wales (ICAEW) and a member of the Society of Trust and Estate Practitioners (STEP). Expertise: Family Office Tax Advice Private Client Corporate Non-Resident Trusts Valuations Intergenerational Wealth Transfer

BUSINESS DIGEST Back to Publications 23 July 2026 Business Digest Edition 2 Read More 25 November 2025 Business Digest - November 2025 Read More

TAX PULSE Back to Publications 19 June 2026 Tax Pulse 19 - Summer 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 31 March 2021 Tax Pulse Issue 4 Read More 1 January 2020 Tax Pulse Issue 1 Read More 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

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 Yueling Wei Partner +44 (0)20 7842 2098 yueling.wei@rawlinson-hunter.com Yueling is an audit services partner in the Rawlinson & Hunter London office providing services to both listed and unlisted clients, including charities. Her current and past client portfolio includes AIM and fully listed clients, various high profile incorporated and unincorporated charity clients, multinational private companies engaged in major property development and investments, private equity and venture capital investments, IT companies and university spin outs (including biotech businesses). She has extensive experience advising clients on areas such as system controls and implementation, accounting treatments for complex group restructuring and financial instruments, share options, IFRS conversion, and advising on governance and management matters for charitable and commercial clients. Originally from China, following completion of a PhD degree in English Literature from a UK university, she went on to qualify as an accountant and a senior statutory auditor. She joined Rawlinson & Hunter in 2003. Yueling heads up the Audit Services Department and is responsible for the operational strategy and resources of the Audit Services Department to help to deliver the Firm’s overall strategic objectives. Expertise: Audit and assurance services Charities Corporate Transaction Support VAT Advice Outsourcing Family 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. 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 Alan Ive Partner +44 (0)20 7842 2256 alan.ive@rawlinson-hunter.com Alan joined Rawlinson & Hunter as a Chartered Tax Adviser in June 2017 having previously worked at the Big Four. Alan provides tax compliance and advisory services to UK and international high net worth individuals, in conjunction with their business interests and family wealth arrangements. Having worked with clients across a range of industry sectors, Alan has broad experience from which to advise his client base, from both a personal and business aspect. Specifically, Alan's expertise lies in advising Fund Managers from a range of asset classes on the taxation of management fees and carried interest, together with the impact of the changes to non-UK domiciled individuals who are long-term UK residents. Alan enjoys building close working relationships with clients and their advisers in order to fully understand and optimise their affairs. Alan became a Partner of the firm in 2020 and is the head of Rawlinson and Hunter’s Leatherhead-based tax department. Alan has a Masters of Engineering from Bath University, has completed the Association of Taxation Technician (ATT) qualification, and is a Chartered Tax Adviser (CTA).

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

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

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... 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... Craig Davies Partner E: craig.davies@rawlinson-hunter.com T: +44 (0)20 7842 2136 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...

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

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

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...

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

We have a number of roles within Tax, Accounting and other disciplines. Please view our current vacancies below for more information and please click apply, attaching your CV if you are interested. CAREERS Working at Rawlinson & Hunter We have a number of roles within Tax, Accounting and other disciplines. Please visit the R&H Careers site below to view our current vacancies. Rawlinson & Hunter is an equal opportunities employer. We are fully committed to equality of opportunity for all staff and applicants and we work hard to create an inclusive environment where everyone is treated with dignity and respect. We take all reasonable steps to ensure that recruitment decisions are made in line with the genuine job and skill requirements for each role and we encourage applications from everyone who meets these requirements, regardless of disability, gender, marital status, sexual orientation, colour, race, caste, nationality, ethnic origin, creed, religion, belief or age. We will make any reasonable adjustments we can to accommodate applicants with disabilities. R&H Careers Site Discover what makes Rawlinson & Hunter a special firm to join Play Video Facebook Twitter Pinterest Tumblr Copy Link Link Copied Now Playing 04:29 Play Video R&H Recruitment Now Playing 01:09 Play Video R&H Culture Now Playing 01:00 Play Video R&H Socials

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...

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

Modern Slavery Statement This statement is published in accordance with section 54(1) of the Modern Slavery Act 2015 Statement on Modern Slavery and Human Trafficking In respect of the section 54(1) of the Modern Slavey Act 2015, we recognise our responsibililty to prevent modern slavery and human trafficking from existing in our business and from our supply chain. Rawlinson & Hunter LLP is a well established accountancy practice employing approximately 270 staff in the UK. We have offices in central London and Leatherhead, Surrey. Our core business is the provision of taxation and accountancy services to a broad international and UK client base. Rawlinson & Hunter LLP is a member of the Institute of Chartered Accountants in England and Wales (ICAEW), and all Partners and members of staff demonstrate high standards of professional conduct by following the ICAEW Code of Ethics throughout our business activity. We believe that our business and the sector in which we operate are relatively low risk in this regard as we employ a workforce of well paid and highly skilled people, we do not generally subcontract out work and we have a limited number of third party suppliers. This statement, however, is a reflection of our commitment to develop and implement working practices to minimise the risk of modern slavery and human trafficking taking place. We have clear employment policies and processes in place and believe that we operate to a high level of compliance with best employment practices. New and existing staff receive thorough training in our employment policies. We have rigorous processes in place to vet all staff who we directly employ. It is a requirement that all staff we employ provide evidence of their right to work in the UK and we additionally conduct employment reference and disclosure and barring checks for all staff. We have a whistleblowing policy in place which encourages employees to report wrongdoing in our business, including any suspected criminal activity such as human trafficking or modern slavery. The policy protects employees from detrimental treatment as a result of making the report. We have a clear process for investigating such claims and ensuring that appropriate actions are taken. Our key suppliers are providers of services such as IT software and hardware, professional training and education, cleaning, maintenance, utilities and recruitment. We expect our suppliers to have appropriate anti-slavery and human trafficking policies and processes in place and when we engage new suppliers we communicate to them that we have zero tolerance in regard to these matters. As we renew our supplier contracts, we will be seeking reassurances that these suppliers have similar procedures in place to help prevent modern slavery and human trafficking. Training Staff are made aware through training of our intolerance towards modern slavery and human trafficking and we provide training to those involved in procurement and supplier management to help them to address risks directly with providers. This statement has been approved by the Management Team for and on behalf of Rawlinson & Hunter LLP.

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