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OUR PEOPLE Bryce Smith Partner +64 (0)6 345 1166 bryce.smith@rawlinson-hunter.co.nz Bryce is a trust specialist with nearly 30 years experience in all aspects of taxation, and corporate advisory services with a special interest in business growth advice. Bryce also provides advice on structures and on-going support for local and international families. Bryce has managed the New Zealand office since its inception in 2003. Bryce also operates a local practice for New Zealand resident clients. Bryce is a Fellow Chartered Accountant, FCPA (Aust.) and member of STEP. He has been educated at Victoria University, Wellington and The Harvard Business School, Boston. Expertise Search Our strength lies in our people whose expertise and commitment enable us to provide a top quality pro-active tailored service in every office. By forename... Select person... By surname... Select person... By expertise... Select expertise... Reset Filters

PERSONAL TAX INVESTIGATIONS Great care must be taken with any tax enquiry, however innocent the initial approach. Tax investigations can put significant pressure on an individual or company and expert professional help can keep these pressures to a minimum. We have an enviable reputation in this field with both private and corporate clients and Revenue Authorities. Our experience ranges from ad hoc factual enquiries at local level to full scale investigations. We appreciate the difficulties faced by clients under investigation and know how to minimise them. We are used to working with lawyers, where necessary, and can provide forensic accounting skills. We are used to negotiating with Revenue Authorities up to the highest levels. We can ensure that a client’s exposure to liabilities, interest and penalties are kept to a minimum and that any investigation is dealt with quickly and efficiently. Our Specialists Bryce Smith Partner E: bryce.smith@rawlinson-hunter.co.nz T: +64 (0)6 345 1166 View bio... Hayden Belton Partner E: hayden.belton@rawlinson-hunter.co.nz T: +64 (0)6 345 1166 View bio...

REGISTERED OFFICES New Zealand R&H Trust Co. (NZ) Limited 166 Wicksteed Street PO Box 4386 Whanganui 4541 New Zealand

ESTATE PLANNING Estate planning demands a detailed appreciation of the circumstances of each client and the flexibility to respond to their wishes. Our emphasis on client relationships has enabled us to build a considerable reputation in this area. 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 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. Our expertise in tax planning means that we are an excellent choice for clients wishing to draft their wills 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 to the final distribution. The close relationships we build up with our clients mean that we can deal effectively with any sensitive family issues that arise. Our Specialists Bryce Smith Partner E: bryce.smith@rawlinson-hunter.co.nz T: +64 (0)6 345 1166 View bio... Hayden Belton Partner E: hayden.belton@rawlinson-hunter.co.nz T: +64 (0)6 345 1166 View bio...

CORPORATE TAX We offer specialist corporate tax advice in each of the jurisdictions in which we operate. Furthermore, because of the international nature of the Rawlinson & Hunter network, our specialists are able to advise on complex cross-border structures to allow companies to operate in a way which is tax efficient to the individual circumstances of their shareholders. Our specialists can offer advice on all aspects of business taxation, from partnership changes and incorporation to acquisitions and remuneration packages for employees and directors. Our Specialists Bryce Smith Partner E: bryce.smith@rawlinson-hunter.co.nz T: +64 (0)6 345 1166 View bio... Hayden Belton Partner E: hayden.belton@rawlinson-hunter.co.nz T: +64 (0)6 345 1166 View bio...

CHARITIES Many of our clients engage in charitable giving. This will often be through donations directly to individual charities, but some of our clients seek our help and guidance in forming and running their own charities, charitable trusts and foundations. We can help at every stage of a charity’s life, from advising on its creation and structure and, where necessary, on how to bring it to an orderly end, while assisting the trustees with its administrative, accounting, regulatory and compliance needs in its lifetime. We also have extensive experience in advising on all aspects of regulatory audit and independent examination requirements of charities and can deliver a wide range of related services to those involved in charitable giving both in the UK and around the world. Our expertise derived from servicing this wide range of clients has enabled us to build a multi-skilled team, whose members understand the issues that matter to you. Our Specialists Bryce Smith Partner E: bryce.smith@rawlinson-hunter.co.nz T: +64 (0)6 345 1166 View bio... Hayden Belton Partner E: hayden.belton@rawlinson-hunter.co.nz T: +64 (0)6 345 1166 View bio...

BUSINESS TAX INVESTIGATIONS Great care must be taken with any tax enquiry, however innocent the initial approach. At a time where Revenue Authorities around the world are increasingly aggressive, tax investigations can put significant pressure on an individual or company and expert professional help can keep these pressures to a minimum. We have an enviable reputation in this field with both private and corporate clients and Revenue Authorities, allowing us to deal efficiently with complex and sensitive issues. Our experience ranges from ad hoc factual enquiries at local level to full scale investigations. We appreciate the difficulties faced by clients under investigation and know how to minimise them. We are used to working with lawyers, where necessary, and can provide forensic accounting skills. We are used to negotiating with Revenue Authorities up to the highest levels. We can ensure that a client’s exposure to liabilities, interest and penalties are kept to a minimum and that any investigation is dealt with quickly and efficiently. Our Specialists Bryce Smith Partner E: bryce.smith@rawlinson-hunter.co.nz T: +64 (0)6 345 1166 View bio... Hayden Belton Partner E: hayden.belton@rawlinson-hunter.co.nz T: +64 (0)6 345 1166 View bio...

OUR PEOPLE Our Specialists Search Our strength lies in our people whose expertise and commitment enable us to provide a top quality pro-active tailored service in every office. By forename... Select person... By surname... Select person... By expertise... Select expertise... Reset Filters

CONTACT US Office Address New Zealand R&H Trust Co. (NZ) Limited 166 Wicksteed Street PO Box 4386 Whanganui 4541 New Zealand T +64 (0)6 345 1166 E webenquiry.newzealand@rawlinson-hunter.com

DOMICILE & RESIDENCE Whether you are moving into or out of the UK or any of the other jurisdictions in which we operate, we can advise you as to how to achieve your relocation in a tax efficient manner. Ideally we would like to be involved before your relocation takes place, enabling us to explore the opportunities and issues that your relocation may present at a time when issues can most easily be addressed. Our unrivalled experience of trusts and international tax planning ensures that we are ideally placed to advise you on your relocation. Our Specialists Bryce Smith Partner E: bryce.smith@rawlinson-hunter.co.nz T: +64 (0)6 345 1166 View bio... Hayden Belton Partner E: hayden.belton@rawlinson-hunter.co.nz T: +64 (0)6 345 1166 View bio...

PERSONAL TAXATION We provide expert taxation advice and support. 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. 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. Our reputation has brought us family and corporate clients in every continent, almost entirely by personal recommendation. Our Specialists Bryce Smith Partner E: bryce.smith@rawlinson-hunter.co.nz T: +64 (0)6 345 1166 View bio... Hayden Belton Partner E: hayden.belton@rawlinson-hunter.co.nz T: +64 (0)6 345 1166 View bio...

CORPORATE ADVISORY Our experience in serving entrepreneurial clients, combined with our unique international network, has resulted in Rawlinson & Hunter developing specialisations in relation to a number of niche company types, these include: University spin-out companies Like most intellectual property exploitation companies, UK university spin-out companies need to ensure that they are structured in a tax-efficient way. The UK government is increasingly focusing on innovation and as a result has made a plethora of support available through grant-funding bodies and the tax regime. We work to ensure that our clients can take advantage of the cashflow benefits presented by the Research and Development tax credit regime and the tax benefits of the UK Patent Box, where appropriate. Unlike many others who offer this service, we do not work on a contingent fee basis as we feel this impairs our objectivity and creates a conflict in delivering sound advice to our clients. We do however understand the cash flow constraints which these types of businesses are faced with and offer a range of discounted fees. Further, we find that such companies are also in need of our experience in (i) remuneration planning for key executives (including the structuring of tax efficient share and share option incentives), (ii) capital taxes planning for founders and key stakeholders and (iii) advice and support around the investment cycle and the use of various investor reliefs which are available currently in the UK. . Not only can Rawlinson & Hunter UK advise on each of the above specialist matters but we also offer a very cost-effective outsourced solution for the financial, HR, IT and administration functions that an early stage company needs but can seldom afford on a full-time basis. If you are looking for a firm that understands all of the issues, is fee sensitive and focused on helping you build a successful, scaleable and, ultimately, sellable business, please contact us. Special purpose vehicles Modern financing structures often result in the use of a combination of special purpose companies, partnerships and trusts. Rawlinson & Hunter’s international grouping is well placed to advise on the creation of such structures, as well as provide the necessary formation, administration, trustee, director and registered office services. Shipping companies We arrange registration of all types of luxury yachts in a number of jurisdictions. Often the most effective and confidential vehicle is to establish a company that is recorded as the registered owner of the yacht. We can incorporate such companies in most offshore jurisdictions, especially those jurisdictions offering the advantage of an international ship registry operating as a British Port of Registry. We can also assist with: Provision of Directors and Officers Provision of a registered office Accounting and statutory records Yacht ownership should be a pleasure not an administrative burden. We can take care of administration on your behalf- from arranging insurance cover to crew payroll, yacht expenses, bunkering and monthly accounting. Our Specialists Bryce Smith Partner E: bryce.smith@rawlinson-hunter.co.nz T: +64 (0)6 345 1166 View bio... Hayden Belton Partner E: hayden.belton@rawlinson-hunter.co.nz T: +64 (0)6 345 1166 View bio...