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Estate planning requires a detailed appreciation of our clients’ financial and personal circumstances. Our emphasis on client relationships places us in a position to provide support in this critical area. ESTATES Estate planning requires a detailed appreciation of our clients’ financial and personal circumstances. Our emphasis on client relationships places us in a position to provide support in this critical area. Regular reviews of the estate and detailed illustrative calculations of potential liabilities keep our clients aware of opportunities available to them, while our international focus allows us to advise clients with assets in multiple jurisdictions. Regular discussions with the client and the client’s family keep us apprised of their wishes as they develop and enable us to act in their best interests and ensure that their Wills reflect their wishes and are tax efficient. For UK connected clients, the Inheritance Tax regime provides excellent opportunities to plan estates and protect family wealth through the use of lifetime gifts, trusts, family limited partnerships and family investment companies. Where there is a US angle, we can advise on the interaction between UK Inheritance Tax and US Estate and Gift Tax. Our partners are also experienced in acting as executors, either through a personal appointment or through the Firm’s trust corporation, and either alone or with family members or lawyers. At a difficult time for the family, our role is to ensure that the estate is administered with efficiency and discretion. With our existing detailed knowledge of our clients’ financial affairs, we are well placed to identify the assets falling within the estate, liquidate them where necessary and distribute the estate to the beneficiaries in accordance with the Will. We have all the necessary experience to deal with the administration of the estate, from the initial application for probate to the final distribution. The close relationships we build up with our clients mean that we can deal effectively with any sensitive family issues that arise. Our Specialists 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... Mark Harris Partner E: mark.harris@rawlinson-hunter.com T: +44 (0)20 7842 2125 View bio... Paul Huggins Partner E: paul.huggins@rawlinson-hunter.com T: +44 (0)20 7842 2197 View bio... Lee Moss Director E: lee.moss@rawlinson-hunter.com T: +44 (0)20 7842 2227 View bio... Chris Hawley Partner E: chris.hawley@rawlinson-hunter.com T: +44 (0)20 7842 2138 View bio... Lisa Festerling Partner E: lisa.festerling@rawlinson-hunter.com T: +44 (0)20 7842 2148 View bio... Michael Foster Partner E: michael.foster@rawlinson-hunter.com T: +44 (0)20 7842 2223 View bio... 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...

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 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 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

Property transactions are complicated and costly for clients. There are many different taxes and fees involved throughout all stages of a property’s life cycle. It is essential for clients to seek advice to limit their tax liability and ensure they pay no more than the correct amount. PROPERTY TAX Property transactions are complicated and costly for clients. There are many different taxes and fees involved throughout all stages of a property’s life cycle. From Stamp Duty Land Tax (“SDLT”) and VAT on purchase, to the Annual Tax on Enveloped Dwellings (“ATED”) during ownership, and Capital Gains Tax (“CGT”) or corporation tax (“CT”) on disposal, it is essential for clients to seek advice to limit their tax liability and ensure they pay no more than the correct amount. At Rawlinson & Hunter we use our experience and expertise to tailor our advice to our clients, whether individuals or companies. We are experts with extensive knowledge of property-related taxes, and the know-how to reduce the tax liabilities faced during a property’s life cycle. We deal with all of our clients’ tax filing and reporting requirements (including SDL:T and ATED) and guide them through the processes of paying and limiting their tax liabilities. We advise on all issues relating to property taxation, including advice on the best way to structure the acquisition of property, advice on the tax treatment of debt finance, advice on maximising tax deductions and reliefs available such as capital allowances, advice on the VAT implications of property transactions for businesses and advice on the sale of properties. We also have extensive experience in dealing with the compliance aspects of ATED for clients who hold property through companies, including preparation and submission of annual ATED returns, successfully dealing with enquiries from HMRC, and advising clients on bringing their ATED compliance up to date where there has been prior non-compliance, including successful negotiations with HMRC to mitigate the ATED charges where possible, and minimising the level of interest and penalties levied by HMRC. We also specialise in providing detailed SDLT advice and practical guidance to clients and their advisers on complex property transactions including multiple completions, multiple purchasers, mixed residential and non-residential purchases, and a variety of substantial residential and commercial lease transactions Our Specialists Alex Jones Partner E: alex.jones@rawlinson-hunter.com T: +44 (0)20 7842 2225 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... Mark Wong Director E: mark.wong@rawlinson-hunter.com T: +44 (0)20 7842 2158 View bio... Hiral Kanzaria Partner E: hiral.kanzaria@rawlinson-hunter.com T: +44 (0)20 7842 2102 View bio... Michael Foster Partner E: michael.foster@rawlinson-hunter.com T: +44 (0)20 7842 2223 View bio... Trevor Warmington Partner E: trevor.warmington@rawlinson-hunter.com T: +44 (0)20 7842 2198 View bio... Sharon Gillies Director E: sharon.gillies@rawlinson-hunter.com T: +44 (0)20 7842 2161 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... Am Downing Associate Director T: +44 (0)20 7842 2144 E am.downing@rawlinson-hunter.com

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

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...

Trusts can play an important role in the disposition, preservation and succession of a family’s wealth. For international families with a UK footprint, there will normally be a preference for a wealth holding structure situated and administered abroad. NON-RESIDENT TRUSTS Trusts can play an important role in the disposition, preservation and succession of a family’s wealth. For international families with a UK footprint, there will normally be a preference for a wealth holding structure situated and administered abroad. The Firm provides trustee services outside the UK through its network of overseas offices. A trustee is often a key figure in the lives of family members and occupies a position of great trust, a role which can only be performed by someone who is fully acquainted with the family’s circumstances and objectives and with whom the beneficiaries of the trust feel able to communicate freely. In our international partners, we have highly experienced individuals in several jurisdictions who, working closely with us and with our clients, provide fiduciary services and administer trust structures with empathy and expertise. Our international partners are based in Guernsey, Switzerland, Bermuda, the British Virgin Islands, Cayman, Singapore, New Zealand and Australia. All have a deep understanding of trust law and trust administration. The tax treatment of UK resident settlors and beneficiaries of non-resident trusts is complicated to say the least. There are many challenges for trustees in properly considering the UK tax consequences of normal trustee actions such as making investments, meeting expenditure and making distributions and loans to UK resident beneficiaries. Trustees also need to ensure that their beneficiaries are adequately advised, and that they receive accurate and timely reporting information to complete their tax returns. This is where our team of specialist tax advisers can provide support. Through collaboration between the London and overseas offices, we provide a joined up suite of services in relation to non-resident trusts and companies. This includes advising on the potential benefits of trust arrangements in the client’s specific circumstances, calculating and monitoring trust tax pools in order to ascertain the tax treatment of benefits received by beneficiaries, constructing investment guidelines and account structures for tax efficiency, liaising with tax professionals in other countries and advising on all UK tax reporting for the trustees, the settlor and the beneficiaries. Trusts are not appropriate for all international clients and we would only recommend them where they offer a solution. All trusts are different and great care is required to ensure that their terms meet the requirements of the clients and their families, and that the tax consequences are fully considered. Our Specialists Alex Jones Partner E: alex.jones@rawlinson-hunter.com T: +44 (0)20 7842 2225 View bio... Katharine Haggie Partner E: katharine.haggie@rawlinson-hunter.com T: +44 (0)20 7842 2153 View bio... Lisa Festerling Partner E: lisa.festerling@rawlinson-hunter.com T: +44 (0)20 7842 2148 View bio... 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... Lee Moss Director E: lee.moss@rawlinson-hunter.com T: +44 (0)20 7842 2227 View bio... Chris Hawley Partner E: chris.hawley@rawlinson-hunter.com T: +44 (0)20 7842 2138 View bio... Kristina Volodeva Partner E: kristina.volodeva@rawlinson-hunter.com T: +44 (0)20 7842 2126 View bio... Mark Harris Partner E: mark.harris@rawlinson-hunter.com T: +44 (0)20 7842 2125 View bio... 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... Mark Wong Director E: mark.wong@rawlinson-hunter.com T: +44 (0)20 7842 2158 View bio...

Trusts frequently feature as an important part of a family’s inter-generational wealth and succession planning, for many diverse reasons. Fundamentally, they can be used to preserve capital and provide an income stream for current and future generations of a family. TRUSTS Trusts frequently feature as an important part of a family’s inter-generational wealth and succession planning, for many diverse reasons. Fundamentally, they can be used to preserve capital and provide an income stream for current and future generations of a family. The tax treatment of trusts can be complex. UK resident trusts are subject to income tax and CGT in their own right and many are subject to Inheritance Tax every 10 years. Trustees are also required to enter information about the trust, its terms, its assets, its settlor and beneficiaries on a trust register. Administering a trust in the UK has considerable responsibilities associated with it. Some of these are compliance and reporting responsibilities such as the bookkeeping of transactions, the preparation of accounts for the trust, the preparation of trust tax returns, ensuring that entries on the trust register are properly updated and that any regulatory disclosures are made accurately and on a timely basis. Other requirements are less routine. Trustees need careful guidance in making decisions about trust assets and the trust fund itself, especially where they are required to exercise their discretion in making distributions of income and capital to beneficiaries, making loans etc. A professional understanding of trust law and trustee responsibilities is crucial. This is why we often act as trustee alongside our clients, where trusts form part of their family succession planning. We prefer to do this through our trust corporation, The R&H Trust Co (UK) Ltd, since this offers flexibility (most of our private client partners are also directors of the trust corporation) and continuity, since the problems and costs encountered when replacing or appointing a trustee on the retirement or death of an individual are avoided. Our partners are experienced in dealing sensitively with the demands of a trustee’s role. They are used to dealing with the demands of multiple jurisdictions and the complex regulatory, tax and reporting requirements involved. They actively seek solutions tailored to ensure that, while the trust assets are preserved and can grow, the beneficiaries’ interests are maintained. They understand that full accountability and efficient administration are essential, coupled with an ability to deal sensitively with beneficiaries at every stage in life. Our highly experienced trust team handles all aspects of trustee accounting and administration, as well as dealing with the accounting and administration of estates and charities. The team also offers a range of services to Family Offices, including the ground-breaking wealth reporting offering. Our Specialists Alan Ive Partner E: alan.ive@rawlinson-hunter.com T: +44 (0)20 7842 2256 View bio... Chris Hawley Partner E: chris.hawley@rawlinson-hunter.com T: +44 (0)20 7842 2138 View bio... Mark Harris Partner E: mark.harris@rawlinson-hunter.com T: +44 (0)20 7842 2125 View bio... Paul Huggins Partner E: paul.huggins@rawlinson-hunter.com T: +44 (0)20 7842 2197 View bio... Lee Moss Director E: lee.moss@rawlinson-hunter.com T: +44 (0)20 7842 2227 View bio... Alex Jones Partner E: alex.jones@rawlinson-hunter.com T: +44 (0)20 7842 2225 View bio... Lisa Festerling Partner E: lisa.festerling@rawlinson-hunter.com T: +44 (0)20 7842 2148 View bio... Michael Foster Partner E: michael.foster@rawlinson-hunter.com T: +44 (0)20 7842 2223 View bio... Toby Crooks Partner E: toby.crooks@rawlinson-hunter.com T: +44 (0)20 7842 2140 View bio... Mark Wong Director E: mark.wong@rawlinson-hunter.com T: +44 (0)20 7842 2158 View bio...

Many of our clients have complicated tax-reporting needs. Some of them have significant and diverse investment assets both in the UK and overseas, sometimes held through foreign investment structures which are not set up for UK tax reporting. TAX COMPLIANCE It is absolutely essential, now more so than ever, that individuals and companies with complex tax affairs file accurate annual tax returns with HMRC. The cost of getting it wrong has never been higher. Many of our clients have complicated tax-reporting needs. Some of them have significant and diverse investment assets both in the UK and overseas, sometimes held through foreign investment structures which are not set up for UK tax reporting. Other clients have complex remuneration reporting involving options, vesting share arrangements and restricted stock units where there might be international considerations. Many of our clients are entrepreneurs with businesses which also bring intricate tax filing challenges. Just as tax reporting has become more demanding, there has been a much closer concentration of effort by HMRC on the tax affairs of wealthy UK tax payers and their companies. HMRC’s investigative capabilities have been greatly enhanced by the volume of information provided to them by both institutions in the UK and by other countries under automatic exchange of information agreements. At the same time, the tax law has been changed to give HMRC a greater length of time to investigate foreign aspects of a taxpayer’s affairs and impose significantly greater penalties for reporting failures. Thoroughness and a rigorous approach are therefore paramount in the preparation of our clients’ tax returns. We generally operate a ‘triple-lock’ approach whereby the tax return is prepared by a professionally qualified junior, reviewed carefully by a manager and is then subjected to a final high level review by the partner. In that way, we seek to reduce the risk of inaccuracies and omissions. Our Specialists Alan Ive Partner E: alan.ive@rawlinson-hunter.com T: +44 (0)20 7842 2256 View bio... 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... Kristina Volodeva Partner E: kristina.volodeva@rawlinson-hunter.com T: +44 (0)20 7842 2126 View bio... Mark Harris Partner E: mark.harris@rawlinson-hunter.com T: +44 (0)20 7842 2125 View bio... Paul Huggins Partner E: paul.huggins@rawlinson-hunter.com T: +44 (0)20 7842 2197 View bio... Trevor Warmington Partner E: trevor.warmington@rawlinson-hunter.com T: +44 (0)20 7842 2198 View bio... Jeremy Stein Director E: jeremy.stein@rawlinson-hunter.com T: +44 (0)20 7842 2184 View bio... Mark Wong Director E: mark.wong@rawlinson-hunter.com T: +44 (0)20 7842 2158 View bio... Sarah Fernando Director E: sarah.fernando@rawlinson-hunter.com T: +44 (0)20 7842 2147 View bio... Alex Jones Partner E: alex.jones@rawlinson-hunter.com T: +44 (0)20 7842 2225 View bio... Craig Davies Partner E: craig.davies@rawlinson-hunter.com T: +44 (0)20 7842 2136 View bio... James Randall Partner E: james.randall@rawlinson-hunter.com T: +44 (0)20 7842 2131 View bio... Lisa Festerling Partner E: lisa.festerling@rawlinson-hunter.com T: +44 (0)20 7842 2148 View bio... Michael Foster Partner E: michael.foster@rawlinson-hunter.com T: +44 (0)20 7842 2223 View bio... Toby Crooks Partner E: toby.crooks@rawlinson-hunter.com T: +44 (0)20 7842 2140 View bio... Gillian Lawrence Director E: gillian.lawrence@rawlinson-hunter.com T: +44 (0)20 7842 2170 View bio... Lee Moss Director E: lee.moss@rawlinson-hunter.com T: +44 (0)20 7842 2227 View bio... 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 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.

Rawlinson & Hunter LLP is a firm of Chartered Accountants and Chartered Tax Advisers which was founded in 1933 and is based in central London, with a strong supporting office in Leatherhead, Surrey. ABOUT US Rawlinson & Hunter LLP (referred to throughout this website as ‘Rawlinson & Hunter’) is a firm of Chartered Accountants and Chartered Tax Advisers which was founded in 1933 and is based in central London, with a further office in Leatherhead, Surrey. The Firm provides a traditional range of corporate, accounting, tax and trust services, and is best known in the profession for its award-winning services to private clients and their businesses. We are constantly looking to develop our range of services to meet the needs and requirements of our clients. Over the many decades of the Firm’s existence, the objective of each and every partner has been to focus on quality, not size. By this, we mean enhancing the quality of service delivery by ensuring that we as partners are as expert in our respective fields as we possibly can be, and that the staff who support the partners are professionally qualified and trained to the highest degree and have at their disposal the latest technology. This has enabled us, over time, to gain an enviable reputation in the profession for our services to the private client and business community in London and internationally. We are different, as is our way of working. Our partners like to get to know their clients well and lead much of the advice in person, often face to face. Our partners are all leaders in their field who are trained to look at the bigger picture. Both private and corporate clients can benefit equally from our skill at finding solutions to match their own individual financial needs. The Firm is the founder of an international grouping of professional firms which specialises in the delivery of tax, accounting and administration services. Our overseas offices stretch around the globe, from Guernsey to our Swiss offices in Geneva and Zurich, and from Bermuda, the Cayman Islands and the British Virgin Islands to Singapore via our offices in Australia and New Zealand. Across all of our offices, you can expect a high quality of personal, partner-led, service.

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

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

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

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.

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

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 Jones Partner +44 (0)20 7842 2225 alex.jones@rawlinson-hunter.com Alex has 30 years’ experience in US and UK personal tax, providing complex planning and assistance to high-net-worth individuals; he joined R&H’s London US/UK Tax team from EY Frank Hirth in December 2021. Alex’s specialist areas include: private equity, hedge funds and real estate funds, personal tax issues related to fund structuring and reward, and specialist advice for entertainment and sports clients. Alex’s wide experience and specialist knowledge also includes the UK/US double tax treaty, pension issues, the UK treatment of limited liability company (LLC) interests and carried interest. He also advises on US/UK interactions on personal income, capital gains, social security, estate taxes, and inheritance and trusts. Expertise: Private Client US Taxes Tax Advice Tax Compliance Non-Resident Trusts Trusts Estates Tax Investigations Property Tax Charities (UK/US) 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 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

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...

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 Lee Moss Director +44 (0)20 7842 2227 lee.moss@rawlinson-hunter.com Lee is a Director in the Trust & Wealth Services team and has 20+ years of private client experience with a specific focus on UK and Non-Resident trusts, probate and estates and inheritance tax. Lee advises a portfolio of trust and estate clients providing both compliance and advisory work. Lee qualified as a Probate Practitioner in 2016 and has taken a lead role in developing the firm’s Probate and Estate service. Many estate clients are high value, complex and often with international aspects. In undertaking this role, he has gained an extensive knowledge of all aspects of Inheritance Tax. As a Chartered Tax Adviser Lee is involved in complex advisory work, with specific focus on forensic accounting and tax analysis for non-resident trusts and also providing family office support for UHNW clients. In this role, Lee assists families in structuring and managing their financial and personal affairs, whilst co-ordinating a diverse range of third party advisers. Expertise: Trusts Non-Resident Trusts Estates Private Client Tax Compliance Tax Advice Family Office

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...

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

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

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 Kulwarn Nagra Partner +44 (0)20 7842 2130 kulwarn.nagra@rawlinson-hunter.com Kulwarn is a corporate services partner in the Rawlinson & Hunter London office. He has extensive corporate experience acting for a diverse range of clients, from SMEs to large multinationals and has also advised companies on a number of areas including IPOs, acquisition and disposal related transactions and due diligence reviews. After university he qualified as a chartered accountant in 1988 with Price Waterhouse, becoming a partner with PricewaterhouseCoopers in 1998. He joined Rawlinson & Hunter as a partner in 2004. Kulwarn is a Fellow of the Institute of Chartered Accountants. Expertise: Corporate Audit & Assurance Transaction Support Outsourcing Employment Taxes Valuations