Harriet Brown
Call: 2005 Jersey: 2007
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Profile

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-Experience

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    • Typical matters on which Harriet has been asked to advise include the following:

      • 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

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      • Wallace v HMRC [2017] EWHC 3115 (Ch)
      • Butt v HMRC[2017] UKUT 325 (TCC)
      • HMRC v Hely-Hutchinson[2017] EWCA Civ 1075
      • R (oao Hely Hutchinson) v HMRC[2015] EWHC 3261 (Admin) (Successful application for leave to judicially review HMRC's refusal to apply guidance issued in 2003 in relation to Mansworth v Jelley claims) 
      • Butt v HMRC[2015] UKFTT 0510 (TC) (MTIC fraud - s.61 VATA penalties by reference to disallowed input tax - prohibition on retrospective penalisation - Article 7 ECHR and Article 49 EU Charter of Fundamental Rights) 
      • IFM Corporate Trustees v Helliwell and Mountain[2015] JRC 160 (rectification of an employee remuneration trust in a tax avoidance context) 
      • Fisher v HMRC[2014] UKFTT 804 (TC) (Transfer of assets abroad: tax avoidance; motive defence; quasi transferors; incompatibility with EU law - Status of Gibraltar under EU law – discovery assessments)
      • Chadda v Revenue and Customs Comrs[2014] UKFTT 1061 (TC), [2015] WTLR 75 (Inheritance tax implications of property passing by survivorship and the formalities necessary to severe a joint tenancy)
      • Tullow Uganda Limited and Others v Uganda Revenue AuthorityAN/04/2011 (Uganda Tax Tribunal) (Validity of a contractual exemption from income tax on gains given by the Ugandan government)
      • Dong v National Crime Agency[2014] UKFTT 369 (TC), [2014] SWTI 2092 (Application for postponement of tax)
      • Freeman v HMRC[2013] UKFTT 496 (TC) (Validity of TMA, section 29 discovery assessment)
      • Ballard v HMRC[2013] UKFTT 087 (TC) (Interaction of ITEPA, sections 394 and 401 – the application of the transitional provisions in FA 2004, Schedule 36)
      • Re A[2012] SFTD 1257 (Subscription Required), [2012] UKFTT 541 (TC) (Application for hearing to be in private)
      • Countrywide Estate Agents FS Limited v HMRC[2012] STC 511 (Subscription Required), [2011] UKUT 470 (TCC) (Determination of whether a payment made in respect of goodwill constituted a capital or income receipt of the Appellant)
      • H v H[2010] EWHC 158 (Fam) (tax counsel in ultra high net worth divorce)
      • In the matter of the representation of Andsberg Limited[2007] JRC 179[2007] JLR Note 53(Subscription Required) (scheme of arrangement in relation to multi-million pound mineral company)

  • Publications

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      • Jersey Law of Trusts, 3rd Edition
      • Taxation of Charities 7th edition (with James Kessler QC)
      • The interaction of the EU Treaty and UK Tax Code (with Rory Mullan)
      • Contributor to CCH's Tax Planning
      • Contributor to Tolleys Property Taxation
      • Contributor to Tolley's Tax Planning
      • Domicile and the Capital Taxes Treaties – OITR, Volume 14
      • Ashcroft v Barnsdale: Tax Consequences and Rectification Revisited – PTPR, Volume 13
      • A Cautionary Note on Explanatory Notes - PTPR, Volume 13
      • Correcting Mistakes: Ashcroft v Barnsdale and rectification – Taxation, 22 September 2010
      • Queensbury Rules - the HMRC Internal Review Procedure One Year On - Taxation, 25 March 2010
      • The Development of Hastings-Bass in Jersey – Trusts Quarterly Review, Volume 8, Issue 2
      • Taxation of Deemed Dividends under Jersey Law: the Changing Face of Taxation in a Low Tax Jurisdiction - OITR, volume 14
      • Charities and variation of wills - Trusts Quarterly Review, Volume 8, Issue 1
      • Considering the UK Tax Implications for Jersey Foundations – Tax Adviser, January 2010
      • The Transparency of Jersey Partnerships and Certainty when Planning – OITR, volume 14

  • Qualifications-and-Appointments

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      • 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

  • Professional-Associations

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      • Revenue Bar Association
      • Chancery Bar Association
      • Jersey Law Society