Special purpose vehicles. Family trust administration, full trusteeship services

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Fiduciary Services New Street Management Limited provides trust and corporate fiduciary services and is licenced by the Guernsey Financial Services Commission. We provide institutional and private clients with complete formation, administration and accountancy services for corporate and trust structures. We service complex global structures and concentrate on our fundamental trustee, corporate and administration roles. We work with intermediaries in the investment and banking fields, allowing us to diversify and spread risk, optimising the security of our clients assets. Services Company formation, administration and accounting Trust establishment, administration and accounting linked to EBT s Limited partnerships Special purpose vehicles Family trust administration, full trusteeship services Company administration including offshore property holding vehicles and trading companies Charitable trusts Private trust company structures Foundations Liquidations QROPs, QNUPs, IPPs Our knowledge and expertise helps us to provide the best solutions

About New Street Management New Street Management Limited is an owner managed independent trust company based in Guernsey. We administer a wide range of trust and corporate asset holding vehicles for a diverse client base. Our clients are located across the Middle East, Eastern Europe, South America and the Far East with a significant proportion of our business deriving from the GCC states. The structures we administer can be tailored to meet the specific requirements of our clients and the types of entities used include discretionary trusts, companies, foundations, partnerships, private trust companies and pension schemes. The type of structure employed will depend on the assets being acquired, the legal and tax advice both in relation to the client s home jurisdiction and the location of the assets and the beneficiaries. New Street Management works closely with our clients trusted advisers to implement the structuring advice in an efficient and professional manner. New Street Management is led by a management team who average more than 20 years each working in the Guernsey finance industry. For more information on how New Street Management can assist, please contact us on +44 (0)1481 755860 or visit the website nsmtrust.com In addition to traditional trust and company structures, the introduction of The Foundations (Guernsey) Law in 2012, has offered clients the choice of a different type of legal structure which allows the Founder to retain influence over the activities of the Foundation. Whilst many characteristics of a foundation are also found in a discretionary trust, the additional oversight provided through the role of the Council and the Guardian, mean that foundations are very well suited for either family asset protection or charitable purposes. We are increasingly seeing Sharia compliant structures being utilised and New Street Management works closely with a number of Middle Eastern and European banks on Islamic financing solutions to assist with asset acquisitions. The team at New Street Management have a particular focus on real estate and have been involved in many property transactions, including residential and commercial developments and long term investments, in the UK, across Europe and in the US. Over the past decade the trust industry has witnessed a significant move away from tax driven structures towards asset protection vehicles and whilst tax efficiencies can still be found, this tends not to be the main driving factor anymore. At the same time we have seen an increasing level of regulation around the fiduciary sector that reflects increased regulations globally in relation to anti-money laundering legislation. Guernsey has a highly stable political environment, with a well-established legal system and a high level of regulatory oversight, which enhances the jurisdiction s reputation as an ideal location for trust and corporate services.

Biographies Senior Management Team Simon Graham Managing, New Street Management Limited Simon began working in the Guernsey Finance Industry in 1992 at the accountancy practice BDO, after graduating from Newcastle University with a degree in History. At BDO Simon was appointed as a director of the tax and trust companies in 2003 and serviced a varied portfolio of local and offshore clients until leaving in 2012 to join Legis and cofound New Street Management Limited. Simon has a particular focus on property structures and between 2003 and 2011 Simon was a director of a Guernsey based privately held property company focussed on high value residential developments and investments. During this time Simon acted for a number of SPV s that were actively involved in several high profile property transactions in London, Monaco and LA. Simon s role as a trust director involves the provision of trustee services, directorships of client companies, as well as guardianship and executorship services. Simon has previously served for a number of years on the board of a fund administration business, licensed and regulated by the Guernsey Financial Services Commission, he is a former co-editor of Tolley s Taxation in the Channel Islands and Isle of Man and he is a member of the Chartered Institute of Taxation. Simon is recognised in the 2013 Citywealth Leaders List and listed as a Leading Accountant Prominent Figure. Andy Bailey, New Street Management Limited Andy has over 15 years experience in the Financial Services Industry. Andy spent 9 years at Kleinwort Benson before joining a locally owned independent trust company. During his time at Kleinwort Benson Andy predominantly worked in the Private Fiduciary Department, where he administered complex structures for a number of UHNWIs from a worldwide client base. Andy also spent significant time working in KB s investment bank. In his previous role Andy managed a large administration team, with a strategic focus on developing new business and implementing structures for clients based in Southern Africa, Eastern Europe and the Middle East. Andy has a BSc (Hons) degree in Management with Trust and Estates, through the Manchester Business School and holds the Society of Trust and Estate Practitioners Diploma (TEP) and the CFA Investment Management Certificate (IMC). Paul O Neill, New Street Management Limited Paul began working in the Guernsey Finance Industry in 2001 after graduating from the University of Ulster with a Law degree. Paul qualified as a Chartered Tax Adviser in 2005 and is also a member of the Association of Tax Technicians. Paul s career commenced with PricewaterhouseCoopers in Guernsey and resulted in Paul moving to PwC s Investment Management and Real Estates Team in London where he was responsible for providing tax advice on Funds and Real Estate Structures. On his return to Guernsey Paul joined BDO Tax Limited where he was promoted to director in the Private Client Department. In addition to his role as Tax Paul assumed responsibility for business development in the MENA Region which included spending six months in the Middle East and retaining responsibility for growth in the Region on his return to Guernsey. Paul joined Legis in 2012 and cofounded New Street Management Limited where he is responsible for a wide ranging portfolio of high net worth individuals, trusts and corporate entities. Paul is recognised in Private Client Practitioner s Top 35 under 35 list and also Citywealth magazine s Guernsey Future Leaders published in November 2013. Francis Snoding, New Street Management Limited Francis began working in the Guernsey Finance industry in 1988 and is a qualified Chartered Tax Adviser. After working for a small accountancy practice Francis worked for the Guernsey Tax Authority for six years before joining BDO in 1996, where he became a tax director and a director of the trust company. Francis spent a number of years as a member of BDO s International Tax Centre of Excellence dealing with cross border taxation of international private clients, attending and speaking at conferences across Europe, before leaving in 2012 to join Legis. Francis recently sat on a committee alongside the Guernsey Income Tax Office during the process of modernising the Guernsey tax law as applicable to pensions. Francis cofounded New Street Management Limited where he is responsible for a portfolio of high net worth individuals, trust and company structures, QROPs and pension schemes. Francis is recognised in the 2013 Citywealth Leaders List as a Leading Accountant Prominent Figure. Brian O Mahoney, New Street Management Limited Brian joined the Legis Group in January 2011 and he served as finance director of New Street Management since inception, bringing with him 16 years of experience in the finance industry. Having moved to Guernsey as a newly qualified accountant in 1994 Brian has since worked in auditing, private banking and wealth management. During this time he has held a number of senior roles with responsibilities in both the Channel Islands and London including, most recently, that of Chief Financial Officer for Kleinwort Benson s Channel Islands operations. Brian is a Fellow of the Institute of Chartered Accountants in Ireland and holds an MBA from the Manchester Business School. Brian serves as a director on the Legis Group companies including Legis Fund Services Limited and in addition holds a number of external directorships.

Contact Details Simon Graham CTA Managing T: +44 (0) 1481 755880 E: simon.graham@nsmtrust.com Andy Bailey TEP T: +44 (0) 1481 755883 E: andy.bailey@nsmtrust.com Paul O Neill CTA T: +44 (0) 1481 755882 E: paul.oneill@nsmtrust.com Francis Snoding CTA T: +44 (0) 1481 755881 E: francis.snoding@nsmtrust.com Brian O Mahoney T: +44 (0) 1481 755860 E: brian.omahoney@nsmtrust.com

Our experience in servicing complex structures gives us an in-depth understanding of the challenges our clients face. PO Box 20 11 New Street St Peter Port Guernsey Channel Islands GY1 4AN T: +44 (0) 1481 755860 E: enquiries@nsmtrust.com