Introduction

Harriet Brown is a barrister and Jersey advocate practising in tax law and all aspects of Jersey law. She advises on all aspects of direct and indirect taxation (including matters with an offshore element), as well as on Jersey law.

She litigates in the English courts and tribunals as well as in Jersey in relation to both purely tax matters, as well as matters with a tax element.

Harriet is a former editor of the Personal Tax Planning Review and the Offshore and International Tax Review.

Recent Cases:

  • HMRC enquiries involving domicile, the transfer of assets abroad, HMRC’s powers of recovery outside the UK, employment taxes and taxation of charities
  • Employee taxation including the scope of the benefits code, the disguised remuneration legislation (Part 7A ITEPA 2003) and the Rangers case.
  • Pensions taxation, including taxation of international pensions (QROPS) and all elements of UK-based pensions taxation (FA 2004, Part 4).
  • Non-resident trusts
  • Residence, domicile and the taxation of foreign domiciliaries
  • Inheritance tax planning
  • Taxation of charities and gifts to charities
  • FATCA and CRS

Reported Cases

Harriet is a barrister and Jersey advocate practising in tax law and all aspects of Jersey law. She advises on all aspects of direct and indirect taxation (including matters with an offshore element), as well as on Jersey law.

She litigates in the English courts and tribunals as well as in Jersey in relation to both purely tax matters, as well as matters with a tax element.

Harriet is a former editor of the Personal Tax Planning Review and the Offshore and International Tax Review.

Recent Cases:

  • HMRC enquiries involving domicile, the transfer of assets abroad, HMRC’s powers of recovery outside the UK, employment taxes and taxation of charities
  • Employee taxation including the scope of the benefits code, the disguised remuneration legislation (Part 7A ITEPA 2003) and the Rangers case.
  • Pensions taxation, including taxation of international pensions (QROPS) and all elements of UK-based pensions taxation (FA 2004, Part 4).
  • Non-resident trusts
  • Residence, domicile and the taxation of foreign domiciliaries
  • Inheritance tax planning
  • Taxation of charities and gifts to charities
  • FATCA and CRS

Education

Advocate of the Royal Court of Jersey
Bar Vocational Course, BPP Law School, London
PgDL, BPP Law School, London
BA (Hons) Archaeology and Anthropology, Downing College, Cambridge

Appointments and Memberships

Revenue Bar Association

Chancery Bar Association

Jersey Law Society

Languages

English

Harriet Brown

Call 2005
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