The Chartered Accountancy firm of Rawlinson & Hunter was established in London in 1933 during The Great Depression by Alfred Rawlinson and Robert Hunter. OUR HISTORY The Chartered Accountancy firm of Rawlinson & Hunter was established in London in 1933 during The Great Depression by Alfred Rawlinson and Robert Hunter. The Firm has flourished by continually updating and refreshing its services to meet the challenges of evolving tax, financial and regulatory laws, by focusing on niche markets, and by putting client service first and foremost in everything it does. After successfully navigating the challenges faced by the UK during the Second World War, including temporarily moving the Firm to rural Oxfordshire to escape The Blitz, Hunter journeyed to the US in 1945, and again in 1946 with Rawlinson, where they visited an old client living in Bermuda. This coincided with the first direct flights between the US and Bermuda and the introduction of a favourable tax system and tourist economy on the island. The visit ultimately led to the establishment of Rawlinson & Hunter’s first overseas office in Bermuda in the early 1960s by future UK senior partner Bob Spooner, as the Firm sought to support its UK clients with extensive tourism and hotel interests there. A chance encounter on an aeroplane between future UK senior partner Peter Hetherington and a Jersey accountant resulted in the foundation of the Firm’s Jersey office in 1972. This was at a time when many individuals were emigrating from the UK to Jersey to escape the all-time high UK income tax rate of 136% in the late 1960s, and 98% in the early 1970s. The Firm’s Jersey practice was established at a time when the island was growing rapidly as an international financial centre. The Jersey office left the network in 2025. The Guernsey office was established in 1980 to meet the needs of specific international clients of the Firm, taking advantage of Guernsey’s similarly thriving financial services industry. More than 40 years on, the Guernsey firm continues to grow. The Cayman Islands office was established in 1973, originally to complement the services offered to clients through the Bermuda office. This British Overseas Territory steadily developed to become a leading international financial centre in the region. Switzerland has always been the leading international financial centre in continental Europe, and during its early years Rawlinson & Hunter had served many Swiss-based corporate clients due to Robert Hunter’s frequent trips to the country. To support its Swiss-based clients, the Firm therefore opened an office in Geneva in 1982, and this was eventually followed by a Zürich office in 2011. The old Geneva office left the grouping in 2019 but the Firm is now once again operating in Geneva, having opened a new office there in 2021. By the 1980s, the British Virgin Islands had also developed into a leading international financial and tourism centre to fund its public services, and this led to Peter Hetherington and future Jersey senior partner, David Goar, establishing the Firm’s office on the islands in 1988 to supports clients engaged in business there. A year earlier, in 1987, the Firm opened a representative office in Sydney, Australia to support clients with business interests Down Under. This was carried out under the umbrella of a respected Australian firm, Boroughs, a similarly private client focused firm of Chartered Accountants established in 1945. A decade and a half later, in 2003, the Firm extended this model by opening a representative office on the other side of the Ditch in Whanganui, New Zealand. By now Singapore had established itself as the leading international financial centre in Asia, and the Firm found itself with increasing numbers of clients with business interests in the country. To support these clients, the Firm opened its first Asian office in Singapore in 2013.

Rawlinson & Hunter is an international grouping of professional firms and a leading provider of financial and taxation advice. ABOUT US Rawlinson & Hunter is an international grouping of professional firms and a leading provider of financial and taxation advice. The firm has undergone regular expansion since its formation in London in 1933. In meeting the international requirements of our clients, we now operate 11 offices worldwide in 9 locations and employ over 450 people. We pride ourselves on the commitment which we make to delivering a personalised service to all of our clients, whether as accountants, advisers, executors, trustees or directors. We believe that the international structure of Rawlinson & Hunter is unique, not just in the way that it operates but also in the extensive scope of the financial services which it provides. Our clients benefit from an organisation which encourages a close working relationship between client and partner and also one that gives immediate international access to trusted advisers of a consistently high quality across the grouping. Since its foundation in the UK, Rawlinson & Hunter has not only expanded its international presence but also the range of services which we provide to our clients, delivered with a depth of knowledge and experience of our clients’ circumstances which has sometimes developed over several generations. The United Kingdom, Australia, Bermuda, the British Virgin Islands, the Cayman Islands, Guernsey, New Zealand, Singapore and Switzerland are geographically diverse financial centres where Rawlinson & Hunter has established experienced teams providing a high level client service over a broad range of service lines. Each location has been selected for the specific financial benefits which it can provide – these are described in more detail in the individual office fact sheets contained in this publication. We also have excellent relationships with leading lawyers, bankers and investment managers, both locally and in the world’s major financial centres, and we are able to work alongside them as a team when the client’s interests require it. Except for the office in Australia (where the concept doesn’t apply), each office has an established licensed trust company with officers who have many years of experience. This gives clients who choose to structure their financial affairs in this way peace of mind that their wealth is in safe hands for generations to come. Other international services, derived from the firm’s private client heritage, include fund administration, tax advice and compliance, accounting and corporate services together with other bespoke services, all supported, crucially, by a detailed knowledge of the local law and how it interacts with other jurisdictions. The international partners have worked closely together over a considerable number of years and share the common view that their clients must be given the best possible service. These shared values enable the offices to collaborate swiftly, efficiently and professionally, enabling, for example, three offices to work together to facilitate a UK client establishing a Singapore resident trust, governed by Guernsey Law. Our objective is to provide a service that is consistently above and beyond normal professional standards. To our knowledge, no other grouping of our size combines such a wide-ranging and international resource with a genuinely personal level of service. Whether you come to Rawlinson & Hunter as an individual, a trustee or an international corporation, you will benefit from the same high standards and commitment provided by all of Rawlinson & Hunter’s partners and staff, wherever the office.

Rawlinson & Hunter is an international grouping of professional firms and a leading provider of financial and taxation advice. CLEAR ADVICE IN A COMPLEX WORLD A leading provider of financial and tax advice since 1933 More information about our... International Firms United Kingdom Australia International Firms New Zealand British Virgin Islands Cayman Islands Singapore Bermuda Guernsey Switzerland Tell me more about your... Services Accountancy Audit & Assurance Charities Corporate Estates Funds Outsourcing Private Client Tax Advice Our Services Tax Compliance Trusts Wealth Reporting

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. OUR SERVICES In this section of our website, you can read about some of the services which are provided by our International Firms. 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, whichever Rawlinson & Hunter office is assisting you. 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 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. Our culture is to give clear advice and direction, rather than fence-sitting. This approach runs through Rawlinson & Hunter’s global DNA. Whatever your requirements and whichever office you are using, you can expect to be dealt with by Partners who are expert in their individual areas of practice. The Partners 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 principles is a commitment to our clients, which is to ensure that we put exceptional hands-on client service at the heart of all that we do, and to ensure that we always go the extra mile for our clients. We aim at every stage to support our clients’ entrepreneurial spirit. 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. Accountancy Funds Trusts Audit & Assurance Outsourcing Wealth Reporting Charities Private Clients Corporate Tax Advice Estates Tax Compliance Find out more about our services

All of the International Firms in Rawlinson & Hunter specialise in looking after the affairs of high net worth individuals and their families. Our offices probably contain a greater concentration of international private client expertise than any other firm, anywhere in the world. PRIVATE CLIENTS All of the International Firms in Rawlinson & Hunter specialise in looking after the affairs of high net worth individuals and their families. Our offices probably contain a greater concentration of international private client expertise than any other firm, anywhere in the world. Our reputation as experts in this field has brought us family and corporate clients in every continent, almost entirely by personal recommendation. Many of our offices provide tax compliance services in their local jurisdictions, as well as providing sensible and bespoke tax advice on a range of issues. A lot of our clients have complex tax and regulatory reporting requirements and we support them at every stage. We have developed and expanded our suite of services to support our private clients and their families throughout their lives, as well as administering their wealth holding structures. In so doing, we pride ourselves on delivering a genuine partner-led service. Our partners are all specialists who lead the advice to our clients, supported by staff who are amongst the best in the profession. We aim to give clear and direct advice without ‘fence-sitting’. We are used to operating as part of a team of professionals and regularly collaborate with lawyers (in a range of disciplines and jurisdictions), investment managers, bankers and other advisers in a collegiate way in supporting our clients. Through this process, we have over time built up an extensive informal network of contacts, and where our clients require specialist support beyond our areas of operation, we usually have just the right person to refer them to. We all understand here that we are never any better than our last piece of advice, and maintaining our standards is vital in maintaining our reputation. Australia New Zealand Bermuda Singapore British Virgin Islands Switzerland Cayman Islands United Kingdom Guernsey Please contact the relevant office below to find out more about this service in this jurisdiction

Whilst audits are a statutory requirement in many of the jurisdictions in which we operate, in others they are not. We find many clients still request audits in those locations for a variety of reasons, such as to ensure that their affairs are correctly managed. AUDIT & ASSURANCE Whilst audits are a statutory requirement in many of the jurisdictions in which we operate, in others they are not. We find many clients still request audits in those locations for a variety of reasons, such as to ensure that their affairs are correctly managed. Those clients often find that the local management’s knowledge of, and involvement in, the audit process often engenders stronger corporate governance and re-emphasises the importance of the entity’s controls. Where the expense of a full financial statement or systems audit cannot be readily justified, we also regularly undertake limited scope procedures focused on those areas of higher risk which we and our clients identify as benefiting from enhanced external scrutiny. Rawlinson & Hunter has extensive experience of providing audit and assurance services to a wide range of companies and groups from many industries. Our clients range from start-up businesses to large listed international groups operating in sectors as diverse as entertainment, media, the arts, fund management, fashion and property investment. Many would argue that an audit has its limitations and provides little real value prospectively. At Rawlinson & Hunter, we adopt a different approach and do not treat the audit merely as a statutory obligation. We strive to understand the way in which the business works and to help identify ways to improve it, with the aim of delivering some added value to the shareholders. We try to involve our client in the audit process and, like all of our services, our audits are Partner-led, ensuring that our clients benefit from our extensive business advisory experience. The audit and assurance services which we provide can therefore deliver demonstrable insights and real cash savings to our clients. The recommendations which we make enable decision makers to take confident, informed decisions about their business, reduce risk and take advantage of any opportunities. Audit work in most jurisdictions is a regulated activity and can only be carried out by certain firms within the Rawlinson & Hunter International grouping of firms. Refer to Legal for further information regarding the Rawlinson & Hunter International Firms. Tax Australia United Kingdom Please contact the relevant office below to find out more about this service in this jurisdiction

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 the relevant tax authority and defeated in the Courts. We do not promote or advocate artificial tax schemes or marketed general planning solutions. Instead we seek to help plan our clients’ affairs for the long term, and minimise tax burdens as part of overall estate planning advice, to meet both current and future needs. Our international network of offices probably has a greater concentration of international private client expertise than any other firm. We provide expert taxation advice and support and work closely with tax specialists across many countries to ensure that cross-jurisdictional tax planning is carefully coordinated. We can help to plan your financial affairs efficiently, and to minimise liabilities to tax whilst ensuring full compliance with ever more complex tax obligations. Australia New Zealand Singapore Switzerland United Kingdom Please contact the relevant office below to find out more about this service in this jurisdiction

Many of our clients have complicated tax-reporting needs. Some of them have significant and diverse investment and business assets, sometimes held through foreign investment structures which are not set up for investor 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 their tax authorities. 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 and business assets, sometimes held through foreign investment structures which are not set up for investor 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 tax authorities on the tax affairs of wealthy tax payers and their companies. Their investigative capabilities have been greatly enhanced by the volume of information provided to them by both institutions locally and by other countries under automatic exchange of information agreements. At the same time, the tax law has been tightened so that some tax authorities (including the UK) have 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. Australia United Kingdom Please contact the relevant office below to find out more about this service in this jurisdiction

LEGAL Rawlinson & Hunter International is a grouping of independent firms with members throughout the world. It is not a legal entity in its own right and does not offer professional services in its own name. Each independent member of Rawlinson & Hunter International is a separate firm. These firms are not members of one international partnership or group, or otherwise necessarily legal partners or members with each other, nor is any one firm responsible for the services or activities of any other. Firms in certain jurisdictions offer services through a partnership structure or through the medium of limited liability vehicles, or both, depending on the nature of services offered. The partners and directors of each of the firms within the Rawlinson & Hunter grouping pride themselves on the shared ethos and quality of advice given across the Rawlinson & Hunter grouping. As a result, use is made throughout this website of the expressions “our” and “we” in reference to the service provided by each of the Rawlinson & Hunter firms. This should not be construed as Rawlinson & Hunter International existing as a single entity. Although the firms carry the same name, there is no common ownership among the firms of Rawlinson & Hunter International. The London office conducts its business in the UK through Rawlinson & Hunter LLP, a UK limited liability partnership. Rawlinson & Hunter, a UK general partnership with partners who are also the members of Rawlinson & Hunter LLP, holds a minority financial interest in each of the overseas Rawlinson & Hunter firms, except for the Australia and New Zealand firms. This website is designed for the information of readers. Whilst every effort has been made to ensure accuracy, information contained on the site may not be comprehensive and readers should not act upon it without seeking professional advice. The application and impact of the laws can vary widely from case to case, based upon the specific or unique facts involved. Accordingly, the information in this site is not intended to serve as legal, accounting, financial or tax advice. Users are encouraged to consult with professional advisers at their local Rawlinson & Hunter International office for advice concerning specific matters before making any decision. A list of legal partners and directors of that office can only be obtained from that office and nothing in this website shall imply that any other persons mentioned herein are partners or members of that office.

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. Charitable giving always requires careful planning, wherever the donor lives. Many jurisdictions offer tax reliefs for donations to charities, and it is important that the reliefs available are utilised. 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 teams experienced in providing accounting and reporting services which are used to liaising with the charity regulatory authorities in their jurisdiction. On the practical front, the teams get 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. In the UK, we also have extensive experience in advising on all aspects of regulatory audit and independent examination requirements of charities and can deliver a wide range of related services to those involved in charitable giving both in the UK and around the world. Our expertise derived from servicing this wide range of clients has enabled us to build multi-skilled teams, the members of which understand the issues that matter to you. Australia Cayman Islands Guernsey New Zealand United Kingdom Please contact the relevant office below to find out more about this service in this jurisdiction

PRIVACY The only personal data that this website can collect is: If you choose to send us an email using one of the email addresses listed on the site. This email address will only be used to correspond with you If you have any concerns or questions about the data that we collect and use for the client services we are providing then please contact the partner or director in the local office that provides the service to you. Below are links to data protection privacy notices relating to the certain R&H offices: - R&H UK - R&H Cayman - R&H Switzerland

Many leading investment houses outsource their back office fund administration in order to be able to focus on their core competencies, and this is an area in which we have built up significant expertise, particularly in our Cayman, Jersey and Singapore offices. FUNDS Many leading investment houses outsource their back office fund administration in order to be able to focus on their core competencies, and this is an area in which we have built up significant expertise, particularly in our Cayman and Singapore offices. Directors have ultimate responsibility for overseeing all aspects of a fund’s operation – including those functions delegated to the investment manager and other service providers. Directors must have extensive industry experience and appropriate professional qualifications. In addition to providing individuals as directors, we can also provide corporate directors to serve as trustees, thereby ensuring that we can service the full complement of investment fund structures, including corporations, partnerships and unit trusts. We can provide related services throughout the lifecycle of a fund, including fund formation and launch services, AML Officer services, trustee services (where a fund is constituted as a unit trust), registered office services, company secretarial services, fund administration services, bookkeeping and financial and investor reporting. We have the skills and experience to offer a full range of fund administration and share registrar services across a wide spectrum of fund structures and asset classes. TAX British Virgin Islands Cayman Islands Singapore United Kingdom Please contact the relevant office below to find out more about this service in this jurisdiction