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Chambers of James Kessler QC

Work 020 7242 2744
Fax 020 7831 8095

Harriet Brown

Work 020 7242 2744
OLD SQUARE TAX CHAMBERS (Chambers of James Kessler QC)


Harriet is dual qualified, both as a barrister in England and an advocate in Jersey, Channel Island. She advises on and acts in litigation in relation to all aspects of personal and corporate taxes, with a particular focus on issues effecting individuals and corporate clients based in more than one jurisdiction. She also advises on resolution of disputes with HMRC through methods other than the courts. Recent cases include: Ballard v HMRC [2013] UKFTT 087 (TC); A v RCC [2012] SFTD 1257; Fisher v Revenue and Customs Comrs [2012] UKFTT 335; Chappell v HMRC [2012] UKFTT 453 (TC); Benest v Syvret (as executor of Dorothy May Benest) [2012] JRC 079A; Countrywide Estate Agents FS Ltd v HMRC [2012] STC 511 and Price v HMRC [2011] UKFTT 624 (TC). Harriet is the author of the Jersey Law of Trusts, 4th edition and the Interaction of EU Treaty Freedoms and the UK Direct Tax Code (with Rory Mullan). She is a former author of Taxation of Charities. She also contributes to CCH Tax Planning, Tolley’s Property Taxation and Tolley’s Tax Planning.


Called to the English Bar 2005, Middle Temple; admitted to the Jersey Bar 2007.


Revenue Bar Association; Jersey Law Society; Charity Law Association; Charity Law Association.


University of Cambridge (Downing) BA (Hons) Archaeology and Anthropology, 2003.

London Bar

Private client: personal tax

Within: Private client: personal tax – Leading juniors

Harriet Brown - Old Square Tax ChambersHas a unique blend of a superb bedside manner, incredible technical ability and a profound knowledge of her subjects.

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  • Korean Financial Regulators Advance Legislation to Introduce Regulatory Sandbox to Spark FinTech

    The 2018 year in review in Korea was notable for the sluggish overall economy, uncertainty surrounding the geo-politics and impact on Korea due to the global trade wars, on-going concerns related to the lack of jobs and unemployment, increased taxes and burdens for businesses and families, and no meaningful improvement or clarity in the current situation for 2019. In response, the Korean National Assembly passed a legislation called the Financial Innovation Support Act (the “FinISA”) on December 7, 2018 to spark the financial services industry in conjunction with FinTech products and services. The FinISA, which will soon take effect in March 2019, is intended to lay the legal foundation to introduce a regulatory sandbox for innovative financial services, where FinTech firms test their new products and services without certain regulatory oversight pursuant to exemptions for a limited period of time (“Sandbox”). As the FinISA exempts or defers application of existing finance-related regulations for new financial technology, products or services with the purpose of fostering the creation of innovative and new financial products and services, it will also support the stabilization of such services in the financial services market at the end of the testing period and is expected that the FinISA will support a revitalization of the FinTech industry which experienced sluggish growth in recent times. In particular, as companies and investors become more interested in security tokens and Security Token Offerings (“STO”) which are regulated by the Financial Investment Services and Capital Markets Act (the “FSCMA”), there have been on-going discussions and debates as to whether the FinISA could lead to a breakthrough in the crypto-asset industry based on blockchain technology. Crypto assets encompasses those assets which utilize blockchain technology where the asset is digitalized by utilization of cryptography, peer-to-peer networks and a public ledger of verified transactions resulting in a ‘units’ of such a crypto asset without any involvement by middle-persons or brokers (e.g., cryptocurrency.

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  • ECJ – Distinctive character necessary for registration as EU trade mark

    For a sign to be capable of being registered as an EU trade mark, it must be distinctive across the entire European Union. This was confirmed by the Court of Justice of European Union (ECJ) in a ruling from 25 July 2018.
  • Supporting local and international charitable organizations

    As one of the leading law firms in Cyprus, we are active promoters and supporters of local economic growth by sponsoring local events, applying environmental-friendly practices, minimizing our ecological impact, and most importantly, by raising money for local charities and non-profit organizations.
  • BAG – Employers can claw back bonus payments

    The Bundesarbeitsgericht (BAG), Germany’s Federal Labour Court, confirmed in a recent ruling that employers can claw back collectively agreed bonus payments from employees under certain circumstances.
  • Stricter supervision in relation to the Scheme for Naturalisation of Investors in Cyprus by Exceptio

    Recently there were a lot of publications within the European Union expressing concerns about the allegedly very high number of Cypriot passports being given to foreign investors the last few years. The Council of Ministers has decided on 9th January 2018 with the decision with number 84.069, to impose a stricter supervision of all the parties involved in the Scheme for the naturalisation of non-Cypriot investors in Cyprus by exception.
  • 19% VAT on Plots

    In order to harmonize the  Acquis Communautaire on the Taxation of untapped and undeveloped plots of land, the Cyprus Government enacted, on 03/11/2017, relevant legislation for the imposition of 19% Value Added Tax (VAT) on these properties, with a date of enforcement being 02/01/2018. The relevant legislation refers to plots/pieces of land offered and/or provided for construction for economic purposes.