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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

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 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...

GST SERVICES Almost every business transaction has a GST effect, so keeping pace with the developments in GST is essential if you are to avoid unnecessary errors that can lead to paying more GST than necessary or underpaying GST which can lead to significant penalties being imposed by New Zealand Inland Revenue. Active GST planning is therefore essential for any proposed transaction. ​ Rawlinson & Hunter provides advice on the most GST efficient way to structure a transaction, be it an acquisition, a disposal, or reorganisation of a property deal. We will help you avoid the potential pitfalls and ensure the necessary steps are taken to minimise any GST liability. ​ Areas in which we commonly assist clients are: International transactions Imports & exports Works of art Land & property Setting up new ventures ​ Our aim is to provide commercially realistic advice and practical solutions to your GST problems. We also encourage businesses to think about GST planning as part of their overall corporate strategy. ​ Our services include: GST Health Check providing a review of your business, plus useful planning tips Practical interpretation of new and existing GST legislation GST planning for specific transaction Full support during a GST Audit Negotiating and resolving disputes with New Zealand Inland Revenue ​ 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

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.

CLEAR ADVICE IN A COMPLEX WORLD A personal, tailored service Tell me more about your... Services Services... Select Service 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 Bryce Smith Hayden Belton

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...

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

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.

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...

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...