Harriet Brown

Harriet Brown

Harriet Brown MA (Cantab) is recommended as a leading junior tax barrister in the 2013 edition of the Legal 500 (Private client: personal tax). She is co-author of the Interaction of the EU Treaty and UK Tax Code and author of the Jersey Law of Trusts. She advises on tax matters, particularly in the context of disputes with HMRC, and litigates tax disputes and matters with a tax element on behalf of lay clients, accountants and solicitors.

Professional Negligence
1 March 2018

Harriet Brown considers what we can learn from the Baxendale Walker case on professional negligence

Deemed domicile
1 July 2017

Harriet Brown considers deemed domicile status in the context of the new rules for non-UK domicilaries

Uncertain future – Non-UK domiciliaries
Non-UK domiciliaries
1 October 2016

Harriet Brown considers the new rules for non-UK domiciliaries, and provides guidance on what advisers need to know

A complex solution – Main residence nil rate band
Main residence nil rate band
1 July 2016

Harriet Brown examines the underlying principles to the main residence nil rate band, and the issues which may arise when a main residence is inherited

Succession Taxes Voice, Issue 1
Succession Taxes Voice
28 April 2016

Harriet Brown provides an answer to the question so many have asked

Nowhere to hide? – Discovery Assessments
Discovery Assessments
1 March 2016

Harriet Brown considers the uncertainties that an HMRC discovery assessment can cause

Inheritance tax
1 March 2015

Harriet Brown reviews the recent case of Chadda, which considered the interaction between land law and inheritance tax