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 Bermuda Guernsey Jersey International Firms New Zealand British Virgin Islands Singapore Cayman Islands 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

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

OUTSOURCING Modern companies are learning that running their own finance function is not always the right option. The best finance departments demand a wide variety of skills and experience, from accounting and payroll professionals to tax specialists. Finding and keeping the right mix of professionals to ensure that your finance department runs smoothly is an expensive business. ​ Companies that outsource their finance function to Rawlinson & Hunter are able to concentrate on the key areas of their business, safe in the knowledge that key financial tasks are in the hands of trained professional staff, leaving them to concentrate on their core business. ​ We have many years of experience working with companies of all sizes, from sophisticated multi-national groups to embryonic owner managed businesses. We are able to receive, process and distribute information in electronic or paper form, allowing us to provide an efficient cost-effective service. We are often required to produce management accounts and group reporting packs to very tight timetables and have an enviable track-record for doing so. ​ We also provide accounting services to investment clients. Our software can receive data and transactions directly from custodians and also allows us to monitor investment managers in terms of guidelines, benchmarks and performance. We do not have a standard reporting package which we expect our clients to adopt. Instead, we tailor our financial reporting to the particular needs of each client so that the directors and frontline management team receive the information they need and are in the position to make very informed decisions about tactical and strategic matters. ​ As well as accounting services, we provide payroll, IT and many of the other finance functions and other administration services which companies and businesses require. ​ Our expert knowledge and experience in this field allows us to offer a flexible, fast and reliable outsourcing service to our clients. Singapore United Kingdom Please contact the relevant office below to find out more about this service in this jurisdiction

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 United Kingdom Cayman Islands Guernsey Jersey New Zealand Please contact the relevant office below to find out more about this service in this jurisdiction

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 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.

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 United Kingdom Jersey New Zealand Singapore Switzerland Please contact the relevant office below to find out more about this service in this jurisdiction

OUR INTERNATIONAL FIRMS Our Member Firms’ offices are located in London, Australia (Sydney), Bermuda, British Virgin Islands, Cayman Islands, Guernsey, Jersey, New Zealand, Singapore and Switzerland (both Geneva and Zurich). Each of our offices has a dedicated website. Please use the links below to visit them. TAX Australia Jersey Bermuda New Zealand British Virgin Islands Singapore Cayman Islands Switzerland Guernsey United Kingdom Please contact the relevant office below to find out more about their services

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, Jersey 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 Jersey Singapore 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.

CORPORATE Although Rawlinson & Hunter is probably best known in the profession for its award-winning services to private clients, it provides a complete range of accountancy, administration and advisory services to companies and businesses in all stages of development, from the smaller entrepreneurial business to asset holding companies 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, tax 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 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 Firms 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. Australia Jersey Bermuda New Zealand British Virgin Islands Singapore Cayman Islands Switzerland Guernsey United Kingdom Please contact the relevant office below to find out more about this service in this jurisdiction

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. Administering a trust 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, either alone or alongside our clients, where trusts form part of their family succession planning. We prefer to do this through our trust corporations operated by our International Firms, since this offers flexibility and continuity (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. Through collaboration between the London and overseas offices, we provide a joined up suite of services in relation to international trusts and companies where the client has a UK connection. 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 and succession consequences are fully considered. Australia Jersey Bermuda New Zealand British Virgin Islands Singapore Cayman Islands Switzerland Guernsey United Kingdom Please contact the relevant office below to find out more about this service in this jurisdiction

CONTACT US Australia Rawlinson & Hunter Level 6 77 Castlereagh Street Sydney, NSW 2000 Australia ​ +61 (0)2 9930 7700 webenquiry.australia@rawlinson-hunter.com British Virgin Islands Rawlinson & Hunter and Rawlinson & Hunter Limited and R&H Trust Co. (BVI) Ltd and R&H Restructuring (BVI) Ltd Woodbourne Hall James Frett Building PO Box 3162 Road Town Tortola VG1110 British Virgin Islands ​ +1 (284) 393 5400 webenquiry.bvi@rawlinson-hunter.com Guernsey Rawlinson & Hunter Limited and R&H Trust Co. (Guernsey) Limited Trafalgar Court 3rd Floor, West Wing St Peter Port Guernsey GY1 2JA Channel Islands ​ +44 (0)1481 711166 webenquiry.guernsey@rawlinson-hunter.com New Zealand R&H Trust Co. (NZ) Limited 166 Wicksteed Street PO Box 4386 Whanganui 4541 New Zealand ​ +64 (0)6 345 1166 webenquiry.newzealand@rawlinson-hunter.com Switzerland Rawlinson & Hunter (Switzerland) AG R&H Trust Co. (Switzerland) AG Bellevueplatz 5 8001 Zurich Switzerland Rue du Mont-Blanc 4 1201 Geneva Switzerland +41 (0)44 227 6700 / +44 (0)20 7842 2000 webenquiry.switzerland@rawlinson-hunter.com Bermuda Rawlinson & Hunter, R&H Trust Co. (Bermuda) Limited and R&H Services Limited 3rd Floor 5 Reid Street Hamilton HM 11 Bermuda ​ +1 (441) 242 3100 webenquiry.bermuda@rawlinson-hunter.com Cayman Islands Rawlinson & Hunter, The R&H Trust Co. Ltd, The Harbour Trust Co. Ltd, R&H Restructuring (Cayman) Ltd. and R&H Private Fund Services (Cayman) Ltd 2nd Floor, Windward 1 Regatta Office Park PO Box 897 Grand Cayman KY1-1103 Cayman Islands ​ +1 (345) 949 7576 webenquiry.cayman@rawlinson-hunter.com Jersey Rawlinson & Hunter and R&H Trust Co (Jersey) Limited and R&H Fund Services (Jersey) Limited PO Box 83, Ordnance House 31 Pier Road St Helier Jersey JE4 8PW Channel Islands ​ +44 (0)1534 825200 mail@rhj.je Singapore Rawlinson & Hunter (Singapore) Pte Ltd and R&H Trust Co. (Singapore) Pte Ltd 30 Cecil Street #18-02 & 03 Prudential Tower Singapore 049712 ​ +65 6908 8870 webenquiry.singapore@rawlinson-hunter.com United Kingdom Rawlinson & Hunter LLP​ Eighth Floor 6 New Street Square New Fetter Lane London EC4A 3AQ United Kingdom Q3, The Square Randalls Way Leatherhead Surrey KT22 7TW United Kingdom +44 (0)20 7842 2000 webenquiry.uk@rawlinson-hunter.com Tax