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CLEAR ADVICE IN A COMPLEX WORLD A personal, tailored service Tell me more about your... Services Services... Select Service arrow&v Business Outsourcing Business Tax Investigations Charities Companies & Partnerships Corporate Advisory Corporate Tax Domicile & Residence Estate Planning Personal Tax Investigations Personal Tax Philanthropy Trusts & Foundations Art Collections Matrimonial Disputes GST Services I'm looking for... People Partners... Select Partner arrow&v Bryce Smith Hayden Belton

CONTACT US Office Address New Zealabd 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

NEW ZEALAND Rawlinson & Hunter has established a trust company structure in New Zealand for the provision of trustee services. ​ Trusts can be administered in New Zealand or, where appropriate, arrangements can be made for certain administrative functions to be delegated to other Rawlinson & Hunter offices while retaining the overall responsibility and control of trustee decisions within the New Zealand trustee company. ​ New Zealand offers a favourable tax base for trusts with settlors and beneficiaries who are not New Zealand residents while being a member state of the OECD and party to an extensive network of tax treaties. It is a country with a highly developed trust law and legal infrastructure and may be particularly attractive to settlors wanting a Pacific base for their financial interests. ​ The New Zealand team has extensive experience working with New Zealand tax laws and have close relationships with local legal professionals who assist with international and local legal issues. ​ Members of the Institute of Chartered Accountants of Australia and New Zealand and providing comprehensive trustee, administrative and accounting services.

BUSINESS OUTSOURCING We provide back-office accounting services for companies ranging from small start-up operations to sophisticated multi-nationals. We deliver all of the services that such clients expect from an internal finance team but with the flexibility of a large, highly qualified and experienced team to ensure consistency and quality of service day in, day out. With the breadth of our knowledge across the wider firm we are also able to offer a highly relevant and complete service which many internal finance teams would struggle to match. ​ 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 receives the information they crave and are in the position to make very informed decisions about tactical and strategic matters. ​ As well as accounting, we provide payroll, IT and many of the 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. Our Specialists Hayden Belton Partner E: hayden.belton@rawlinson-hunter.co.nz T: +64 (0)6 345 1166 View bio... Bryce Smith Partner E: bryce.smith@rawlinson-hunter.co.nz T: +64 (0)6 345 1166 View bio...

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 Hayden Belton Partner E: hayden.belton@rawlinson-hunter.co.nz T: +64 (0)6 345 1166 View bio... Bryce Smith Partner E: bryce.smith@rawlinson-hunter.co.nz T: +64 (0)6 345 1166 View bio...

COMPANIES & PARTNERSHIPS Companies and partnerships are flexible vehicles that can be used and integrated into a wide variety of asset management and asset protection structures and tax planning structures. ​ They are sometimes used on their own but more commonly used together with other vehicles. The combination with a trust, for example, often provides more effective protection as well as greater flexibility. ​ Many jurisdictions are introducing new legislation designed for international business needs and the types and nature of companies and partnerships available in those jurisdictions should be considered as well as other matters such as infrastructure and stability. With offices in many of the jurisdictions featuring specialised company and partnership laws, we are well placed to meet most client requirements. ​ We provide a comprehensive range of corporate and partnership services and are able to assist with all matters relating to the establishment, administration and management of companies and partnerships in all the major jurisdictions. ​ As we are completely independent and we are not tied to any other service provider, we are able to offer our clients unfettered choice in selecting third party providers and working with other professional advisers. ​ We aim to offer the highest level of personal service as our culture is all about building long term relationships. Many of our clients have been with us, not just for years, but for generations. Our Specialists Hayden Belton Partner E: hayden.belton@rawlinson-hunter.co.nz T: +64 (0)6 345 1166 View bio... Bryce Smith Partner E: bryce.smith@rawlinson-hunter.co.nz T: +64 (0)6 345 1166 View bio...

TRUSTS & FOUNDATIONS Trusts and foundations, which are frequently used in conjunction with companies, can play a key role in the wealth management needs of individuals, families and corporates. ​ Carefully planned and structured, they can enable clients to preserve, protect and accumulate wealth, whilst minimising or deferring exposure to tax. ​ Various types of trusts and foundations have been developed and the most suitable structure will depend upon each client’s unique circumstances. With offices in many of the jurisdictions featuring trust and foundation laws, we are well placed to meet most client requirements. ​ We assist our clients (in conjunction with their own professional advisers) on the formation, administration and management of trusts, foundations, partnerships and companies. Our private clients range from the small family trust to large complex international family offices, while our corporate clients range from small family businesses to top 100 international public companies. ​ The provision of trust and foundation services is one of our core lines of business and has been for so many years. We take the time at the outset to understand our clients’ requirements and expectations to ensure that we develop the right relationship and the optimal solution. ​ As we are completely independent, we are not tied to any other service provider which allows us to offer our clients unfettered choice in selecting and working with third party service providers and professional advisers. ​ We aim to offer the highest level of personal service as our culture is all about building long term relationships. Many of our clients have been with us not just for years, but for generations. Our Specialists Hayden Belton Partner E: hayden.belton@rawlinson-hunter.co.nz T: +64 (0)6 345 1166 View bio... Bryce Smith Partner E: bryce.smith@rawlinson-hunter.co.nz T: +64 (0)6 345 1166 View bio...

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 Hayden Belton Partner E: hayden.belton@rawlinson-hunter.co.nz T: +64 (0)6 345 1166 View bio... Bryce Smith Partner E: bryce.smith@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

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

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

ART COLLECTIONS We can provide detailed tax and accounting services to individuals and trusts holding art collections, and regularly advise on the transactions they undertake and tax issues they face. We are experienced in providing advice on complex issues, often involving a number of different tax jurisdictions, and the family and tax issues involved in passing valuable chattels down the generations. We can advise on the structuring of trusts and other holding vehicles for the acquisition and long-term ownership of art. We understand that our advice must be tailed to the need of the individual client and that although an asset, art and antiques are primarily there to be enjoyed. Our Specialists