Old Square Tax Chambers’ heavy private client focus extends to areas of expertise ranging across inheritance tax, non-resident and non-domicile tax as well as estate and tax planning both domestically and offshore. James Kessler KC is recognised for his work offshore private client tax matters, recently leading Rebecca Sheldon before the Court of Appeal in A Taxpayer v HMRC, a novel case on the statutory resident test. Robert Venables KC handles matters ranging across offshore tax planning, residence and domicile issues and employee remuneration. Rory Mullan KC has recently acted before the Privy Council in Imperium Trustees (Jersey) Ltd v Jersey Competent Authority regarding documents sought for a withholding tax enquiry - the case involved issues of a statute which prohibited Imperium Trustees, which was successful on the substantive issue before the Jersey courts, from recovering its costs back from the Jersey government. Harriet Brown, also a qualified Jersey advocate, international tax and trust matters related to non-UK residents, non-UK domiciles, complex cross-border planning.
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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:
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.
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Testimonials
Collated independently by Legal 500 research team.
- 'Clerks' room is strong and well run by Cliff Holland. They are as active as the client requires without being intrusive.'
- 'Cliff Holland is a pleasure to deal with. Straight-forward and efficient.'
- 'The clerking team are a very proactive bunch. Communications are first-rate.'
- 'Great set. Great range of juniors and KCs.'
- 'Without doubt one of the leading tax chambers.'