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

Estate planning demands a detailed appreciation of the circumstances of each client and the flexibility to respond to their wishes. The close relationship which we build up with our clients means that we can deal effectively with any sensitive family issues that arise. ESTATES Estate planning demands a detailed appreciation of the circumstances of each client and the flexibility to respond to their wishes. The close relationship which we build up with our clients means that we can deal effectively with any sensitive family issues that arise. With our expertise in tax planning, we offer a compelling choice for clients seeking advice on having their wills drafted in a tax efficient manner. Our Partners are also experienced in acting as executors, alone or with family members or lawyers. We have all the necessary experience to deal with the administration of the estate, from the initial application for probate (the UK Firm is authorised by the ICAEW to conduct non-contentious probate work) to the final distribution. 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. Frequent discussions with the client and the client’s family ensure that we are aware of their wishes as they develop and can act in their best interests. 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 careful consideration of wills. For international clients, there are many complex aspects which need consideration, including the scope of forced heirship and succession provisions which some countries adopt. For clients who are UK resident but foreign domiciled, there are opportunities to hold foreign assets through family trusts in a tax-efficient manner which puts them beyond the scope of Inheritance Tax. Our International Firms are experienced both in advising on such issues and administering wealth holding structures which are effective estate planning vehicles. Australia Singapore Bermuda Switzerland British Virgin Islands United Kingdom Guernsey New Zealand Please contact the relevant office below to find out more about this service in this jurisdiction

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. 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

‘Accountancy’ covers a whole suite of services which are provided by the International Firms. At the basic level, all of the offices provide bookkeeping and management accounts services to support clients’ businesses, family trusts and family offices. ACCOUNTANCY ‘Accountancy’ covers a whole suite of services which are provided by the International Firms. At the basic level, all of the offices provide bookkeeping and management accounts services to support clients’ businesses, family trusts and family offices. But beyond this essential service, there is much more that we can do for our clients. For individuals, corporates and trusts, we can offer specialist valuation services. These might be fair valuations of businesses or shares in unlisted companies, or valuations which have to be agreed with the tax authorities on the occurrence of a transaction. 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 and the sector of operation. 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. 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 the tax authority in our clients’ interests. Another area which we might get involved in is forensic accounting. The purpose might be to support a client in a tax enquiry, or to support a litigation case (we have acted as appointed experts in relation to matrimonial, tax and trust litigation). Or it might simply be that a client or family office wishes to ensure that proper records are maintained. Whatever the client’s requirement for accountancy services, this is an area of expertise for us and it is likely that the need can be met by all of the Rawlinson & Hunter International Firms. 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

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. 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 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

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 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 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

See a list of contact details for all our overseas offices 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 mail@rawlinson-hunter.gg 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 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 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 Tax

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