Mrs Harriet Brown > Chambers of James Kessler KC > London, England > Barrister Profile
Old Square Tax Chambers Offices
Old Square Tax Chambers
15 OLD SQUARE, LINCOLN'S INN
LONDON
WC2A 3UE
England
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Mrs Harriet Brown
Work Department
Barrister
Position
Harriet is qualified to practice in England and Wales and Jersey. She appears in courts and tax tribunals regularly. She advises in relation to direct and indirect taxes, frequently in the context of individuals and trusts. Additionally, she has particular expertise in international matters such as double tax treaties, TIEAs, FATCA/CRS disclosure facilities and conflict of laws issues arising in a tax context.
Harriet is also experienced in resolving disputes with HMRC. Her approach is always to give detailed and practical advice from the initial enquiry through to any tribunal hearing, which often results in a favourable conclusion at an early stage and always aims to achieve a quick and cost-effective solution.
Harriet’s Jersey practice primarily involves advising on Jersey trusts and tax in Jersey. She has particular expertise in relation to trust remedies in Jersey (including the statutory mistake and “Hastings-Bass” regimes) and Jersey income tax.
Harriet is licensed to accept instructions under the Public Access Scheme.
Recent cases include:
- CHF Pip! Plc v HMRC
- Butt v HMRC
- Wallace v HMRC
- Butt v HMRC
- HMRC v Hely-Hutchinson
- Dong v National Crime Agency
- R (oao Hely Hutchinson) v HMRC
- Butt v HMRC
- Chadda v Revenue and Customs Comrs
- Fisher v HMRC
- Freeman v HMRC
- Ballard v HMRC
- Re A
- Countrywide Estate Agents FS Limited v HMRC
- H v H
Career
Called to the English Bar 2005, Middle Temple.
Admitted to the Jersey Bar 2007.
Memberships
Revenue Bar Association.
Jersey Law Society.
Charity Law Association.
Charity Law Association.
Education
University of Cambridge (Downing) BA (Hons) Archaeology and Anthropology, 2003.
Personal
- Jersey Law of Trusts (Key Haven Publications 2013)
- The Interaction of the EU Treaty and UK Tax Code (with Rory Mullan) (Key Haven Publications 2013)
- Current contributing author to Tolley’s Property Taxation, Bloomberg Indirect Tax Navigator, CCH’s Tax Planning and the Tilley & Collison UK Tax Guide
- Former co-author of the Taxation of Charities (7th Edition, Key Haven Publications 2011)
Lawyer Rankings
London Bar > Tax: corporate
(Leading Juniors)Ranked: Tier 3Harriet Brown – Old Square Tax Chambers ‘Responsive and thorough. Able to combine a forensic knowledge of Jersey law with appropriate English precedent, which is fairly unique in the market.’
London Bar > Tax: personal
(Leading Juniors)Ranked: Tier 3Old Square Tax Chambers members advise extensively within the UK and offshore, and take a key place in thought leadership in the practice area. James Kessler KC, who is head of chambers, is a leading expert in offshore taxation and charity law. Robert Venables KC, who is a former chair of the Revenue Bar Association, handles offshore tax planning and residence and domicile issues. Rory Mullan KC represented the Fisher Family before the Supreme Court in Fisher v HMRC, regarding offshore tax planning issues related to the sale of the Stan James betting business in 2000. Harriet Brown is dual-qualified in England and Jersey, and is active in matters straddling the jurisdictions.