Harriet Brown

Harriet Brown
Harriet Brown

E-mail: harrietbrown@15oldsquare.co.uk
Called 2005 (England and Wales) 2007 (Jersey)
Harriet is recommended as a leading junior tax barrister in the 2017 edition of the Legal 500 (Private client: personal tax) "Highly knowledgeable on complex areas of tax law.".

Harriet is author of The Jersey Law of Trusts and a co-author of The Interaction of EU Treaty Freedoms and the UK Tax Code.

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.

Privacy Notice of Harriet Brown

Recent Matters

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


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 Authority AN/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)


Surprise Discovery – Tax Adviser, March 2016
It will all end in TIEAs – JGLR 2014
Rectifying Mistakes after Supreme Court decision in Futter v Futter and Pitt v Holt – Tax Planning Review, Volume 2.6
Domicile and the Capital Taxes Treaties – OITR, Volume 15
Ashcroft v Barnsdale: Tax Consequences and Rectification Revisited – PTPR, Volume 13
A Cautionary Note on Explanatory Notes - PTPR, Volume 13
Deemed dividends, zero/ten, Jersey and the EU – JGLR, October 2011
Queensbury Rules - the HMRC Internal Review Procedure One Year On- Taxation, 25 March 2010
Correcting Mistakes: Ashcroft v Barnsdale and rectification – Taxation, 22 September 2010
Littlewoods Ltd and others v HMRC: compound interest overpaid VAT - where are we now? 2010 BTR, Issue 5, 475
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


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)


Harriet lectures extensively on tax matters and Jersey law. Recent lectures have included the following topics:
  • FATCA/CRS and tax information exchange agreements
  • Residence under the statutory residence test and domicile
  • Double tax treaties
  • Tax planning for non-UK resident and domiciled individuals
  • The residence nil rate band
  • Capital gains tax including case law and ATED related gains
  • Employment taxation
  • The administration and application of the GAAR, and the HMRC GAAR guidance
  • Tax avoidance, acceptable tax planning, capital gains tax targeted avoidance provisions and the general anti-abuse provision
  • Inheritance tax planning, including the relevant property regime, and the use of APR and BPR