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NEWS 9 April 2024 Doing Business in Singapore Corporate Tax Funds (2024 - updated on 8 April 2024) Read the full update 13 July 2023 Tax incentives for Single Family Office (Update) Read the full update 12 May 2022 Moving to Singapore Read the full update 1 February 2022 Singapore Budget 2022 Read the full update 31 July 2020 Singapore COVID-19 Business Support Measures Read the full update 1 February 2020 Singapore Variable Capital Company Read the full update 20 February 2024 Singapore Budget 2024 Read the full update 16 February 2023 Signapore Budget 2023 Read the full update 24 April 2022 Singapore Fund Fact Sheet Read the full update 1 January 2022 Revised Editions of Legislation Read the full update 30 June 2020 Singapore Trusts Read the full update 1 February 2020 Taxation of Trusts in Singapore Read the full update 13 July 2023 Philanthropy Tax Incentive Scheme for Family Offices Read the full update 31 May 2022 Taxation of Trusts in Singapore Read the full update 21 April 2022 Updated Conditions for Family Offices Read the full update 30 April 2021 Singapore Withholding Tax Read the full update 31 May 2020 Holding Company in Singapore Read the full update 1 January 2020 Overview of Funds in Singapore Read the full update

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

PERSONAL TAX 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

OUR PEOPLE 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... Reset Filters By expertise... Select expertise... Gim Leong Chew Director +65 6978 8873 gim.chew@rawlinson-hunter.com.sg Gim has about 14 years of experience in the field of tax. He has in depth working knowledge of Singapore corporate income tax, personal income tax, withholding tax matters and international tax matters including advising on in-bound and out-bound investments. He currently focuses on providing tax advisory services including advising clients on family office set-ups, fund set-up, private equity funds structure, assisting with tax incentive applications (S13X / S13R), corporate restructuring, cross border transactions, etc. Gim is an Accredited Tax Advisor (Income Tax) and is a member of the Singapore Chartered Tax Professionals Limited. Expertise

OUR PEOPLE 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... Reset Filters By expertise... Select expertise... Jill Carpenter Partner +65 6908 8807 jill.carpenter@rawlinson-hunter.com.sg Jill Carpenter is a partner with Rawlinson & Hunter Singapore. After spending several years at a large multi-national professional services firm as the Head of Private Clients in Singapore, Jill knows what truly drives the Private Client business is ensuring excellent customer service and keeping up to date on planning trends whilst maintaining a firm commitment to regulatory and legislative commitments worldwide. Jill has extensive experience in many jurisdictions including Canada and Bermuda and has now lived in Singapore for nearly seven years. She has developed a network of industry professionals with whom she partners regularly and is an active member of both the Singapore Trustees Association and the Society of Estate and Trust Practitioners. In addition to her extensive experience in trust and estate administration and wealth planning, Jill is also interested in coaching and is pursuing her plan to become a trained business coach. Jill holds a Management degree from the University of Lethbridge (Canada) as well as TEP (Trust and Estate Practitioner) and MTI (Member Trust Institute) designations. Expertise

WEALTH REPORTING As investment products become more diverse, keeping track of the financially successful family’s assets and their value is becoming increasingly difficult. This can make monitoring the family’s wealth, at best, more time consuming and, at worst, almost impossible for the family administrator or trustee. ​ We have developed our own systems and procedures for monitoring the composition and performance of a family’s investments and other assets. Our systems enable us to present the family or its advisers with comprehensive and timely reports consolidating the family’s entire asset base. The asset and performance analyses within our reports are tailored to the individual family’s needs in a way that we believe is unique in the marketplace. ​ We consider that our independence from the investment process means that we can concentrate on our client’s needs and monitor objectively any investment adviser’s performance. Our Specialists

CLEAR ADVICE IN A COMPLEX WORLD Independently practicing since 2013 Tell me more about your... Services Trusts Accountancy Advisory Tax I'm looking for... People Select Staff Peter Milnes Jill Carpenter Candy Yang Claire Corden Gim Leong Chew By surname... Select person...

Publications 1 December 2022 R&H International Brochure Read More 31 May 2021 Singapore Brochure (Mandarin) Read More 19 July 2022 RH Singapore Services Brochure Read More 31 May 2021 Singapore Brochure Read More

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

TAX ADVISORY Rawlinson & Hunter offer a full tax advisory service with expertise in key regional and international jurisdictions. Our Singapore office provides Singapore and regional tax advice, and we work with our international firms to provide UK and Australian tax advice. Our Specialists

PLANNING & FORECASTING Reporting and maintaining your results is only one part of what is really required. Traditional bookkeeping is historical based, looking at results compared to market, or reporting annual, quarterly or monthly performance. But a huge part of a true CFO Function must be forward looking for it to add real value to your business. Preparing a budget should not just be based on your previous year actuals, then accounting for inflation. A “bottom-up” budget should always be done, and using Rawlinson & Hunter Singapore, we will provide an in depth analysis of your cost base, market conditions, business plans, cash, customer and financing position to ensure that a realistic, target driven budget is prepared. We are a partner for the long term, and will advise and assist in the coming years to help you achieve, and exceed this target. A traditional budget will only get you one or two years into the future. The critical difference between those companies that do well and those that excel is that the majority have a 5 or 10 year plan. Rawlinson & Hunter Singapore is uniquely placed to work with you and your team to understand where you want to be in 5 and 10 years time, how you want to get there, and build an innovative solution to achieve this goal. Our Specialists

ACCOUNTANCY For individuals and trusts, we are able to offer specialist valuation and forensic accounting services either for litigation support, to deal with tax enquiries, or, perhaps most importantly, to ensure that proper records are in place for the families concerned. We have acted as experts in relation to matrimonial, tax and trust litigation. We are able to undertake corporate valuations in support of these, and also those needed for minority shareholdings, inheritance and capital gains tax events, and tax clearance applications. Our Specialists