Harriet practices from Old Square Tax Chambers and is recommended as a leading junior tax barrister in the 2017 edition of the Legal 500 (Private client: personal tax).
She is author of The Jersey Law of Trusts and a co-author of The Interaction of EU Treaty Freedoms and the UK Tax Code.
Qualified to practice in England and Wales and Jersey, Harriet 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 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