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

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

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

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 Switzerland Bermuda United Kingdom British Virgin Islands New Zealand Singapore 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 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 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

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.

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

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 Singapore Bermuda Switzerland British Virgin Islands United Kingdom Cayman Islands New Zealand 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 Singapore Bermuda Switzerland British Virgin Islands United Kingdom Cayman Islands New Zealand 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

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.

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