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

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.

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

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

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

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

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

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

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

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

As investment products become more diverse, keeping track of the financially successful family’s assets and their value is becoming increasingly difficult. This can make monitoring the family’s wealth, at best, more time consuming and, at worst, almost impossible for the family administrator or trustee. WEALTH REPORTING As investment products become more diverse, keeping track of the financially successful family’s assets and their value is becoming increasingly difficult. This can make monitoring the family’s wealth, at best, more time consuming and, at worst, almost impossible for the family administrator or trustee. We have developed systems which provide individuals and families with bespoke investment reports which consolidate their entire net worth. The asset and performance analyses within our reports are tailored to the individual family’s needs in a way that we believe is unique in the marketplace. By creating a central investment record, we can produce a variety of reports including investment value, investment performance, portfolio risk profile, income and expenditure and management accounts. Our systems enable us to present the family or its advisers with comprehensive and timely reports. The beauty of the service is the flexibility of the reporting. It can consolidate assets in any way that our clients may think about them, whether broken down by family member, entity/trust, investment provider, geographical location or asset class – the options are endless. Reports can be devised so as to look through entities to see underlying assets and split them across asset classes, by currencies or by other criteria. The system can also accommodate income and expenditure reporting, so that family members can track income and expenditure over reporting periods and monitor cash flow against historic levels or against forecasts. The capabilities of the reporting system are extensive and bespoke, so that clients can cherry pick the reports which are useful to them. We consider that our independence from the investment process means that we can concentrate on our client’s needs and monitor objectively any investment adviser’s performance. TAX Guernsey 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