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

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

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 Jersey 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

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

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

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

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

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 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

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 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

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 Jersey Singapore 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