Old Square Tax Chambers

Barrister

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

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.

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)