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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...

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

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...

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...

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, 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.