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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...

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...

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 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...

PHILANTHROPY There is a growing interest in philanthropy and charitable giving, not only through donations made directly to individual charities, but also in creating and running new charities and making social investments. ​ We advise individuals interested in charitable giving on how best to utilise the available tax reliefs and allowances so as to maximise the benefit to the charity concerned. We can advise on the creation of new charities, whether by way of a trust, foundation or corporate vehicle, and advise and assist on the administrative, accounting, regulatory and compliance issues faced by the charity in its lifetime. We can also advise on how best to deal with a charity approaching the end of its useful life. ​ We have extensive experience of international philanthropy and are well placed to advise on cross-border giving, and on the practical 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...

INTERNATIONAL Our offices stretch from London to New Zealand, through Guernsey and Jersey to Switzerland, Bermuda, the Cayman Islands, the British Virgin Islands, Singapore and Australia. ​ The maze of UK and international law is complex to navigate alone, particularly for clients with profiles in many jurisdictions. Our grouping of offices can provide global advice and solutions. We administer billions of dollars of assets in offshore jurisdictions and specialise in providing trust and company administration services. Visit International Site

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...

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 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...

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.

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 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...

MARTIMONIAL DISPUTES Tax and Trust advice Tax issues are often of fundamental importance in structuring a financial settlement on divorce. Our approach is to ensure pertinent tax issues are identified at the outset and not on the steps of the Court. Our aim is to find solutions to tax problems which will prove robust in the face of potential challenge and which are tailored to the particular needs of our clients. ​ Assistance with asset scheduling Compiling the necessary forms and supporting schedules in relation to a divorce can be a time consuming process and comes at a point when the parties to the divorce will inevitably be concentrating on other matters. We can assist in collating information, carry out initial valuations of business assets and, if requested, assist in the completion of the necessary paperwork. ​ 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...