SEARCH

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...

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

INTERNATIONAL Our offices stretch from London to New Zealand, through Guernsey, 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

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.

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 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...

LEGAL Rawlinson & Hunter International is a grouping of independent firms with members throughout the world. It is not a legal entity in its own right and does not offer professional services in its own name. Each independent member of Rawlinson & Hunter International is a separate firm. These firms are not members of one international partnership or group, or otherwise necessarily legal partners or members with each other, nor is any one firm responsible for the services or activities of any other. Firms in certain jurisdictions offer services through a partnership structure or through the medium of limited liability vehicles, or both, depending on the nature of services offered. The partners and directors of each of the firms within the Rawlinson & Hunter grouping pride themselves on the shared ethos and quality of advice given across the Rawlinson & Hunter grouping. As a result, use is made throughout this website of the expressions “our” and “we” in reference to the service provided by each of the Rawlinson & Hunter firms. This should not be construed as Rawlinson & Hunter International existing as a single entity. Although the firms carry the same name, there is no common ownership among the firms of Rawlinson & Hunter International. This website is designed for the information of readers. Whilst every effort has been made to ensure accuracy, information contained on the site may not be comprehensive and readers should not act upon it without seeking professional advice. The application and impact of the laws can vary widely from case to case, based upon the specific or unique facts involved. Accordingly, the information in this site is not intended to serve as legal, accounting, financial or tax advice. Users are encouraged to consult with professional advisers at their local Rawlinson & Hunter International office for advice concerning specific matters before making any decision. A list of legal partners and directors of that office can only be obtained from that office and nothing in this website shall imply that any other persons mentioned herein are partners or members of that office.

OUR PEOPLE Hayden Belton Partner +64 (0)6 345 1166 hayden.belton@rawlinson-hunter.co.nz Hayden is a Chartered Accountant specialising in trusts as well as all aspects of taxation and business advisory services for both overseas and resident clients. Hayden joined the New Zealand office of Rawlinson & Hunter in 2010 and became a director in 2012. He is also a partner in a local accounting practice. Hayden has held accounting roles in financial services and insurance industries in both London and New Zealand. Hayden completed his tertiary education at Massey University, Palmerston North is a Chartered Accountant, CPA (Australia) and a member of STEP. 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

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 choose to submit data via the subscription section of the “Technical Updates” section. This data will be used to send you the publications and updates that you have requested. You may unsubscribe from our mailings at anytime. 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.