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Harriet Brown

Harriet Brown MA is a barrister and a Jersey advocate. She is a member of Tax Chambers, 15 Old Square, Lincoln’s Inn. She can be contacted on 020 7242 2744 and by email

ARTICLES
Disruption to tribunal hearings risks access to justice
Justice delayed...
06 May 2020
Trust in me

Avoid slip-ups when dealing with wills

07 April 2015
McCutcheon on Inheritance Tax

By Withers LLP, Aparna Nathan and Marika Lemos; £275; sixth edition; hardback; Sweet & Maxwell

03 July 2013
Correcting mistakes
HARRIET BROWN explains how the adverse tax consequences of a deed of variation were rectified
21 September 2010
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Practice tip: LinkedIn Readers’ forum: How should couple be taxed on business incorporation? Readers’ forum: How would trust legacy be dealt with? Readers’ forum: What are the tax consequences of parents’ retirement? Readers’ forum: Is there a timing error with VAT paid under margin scheme?
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In brief: 9 May 2024 HMRC is resourced to meet the needs of the public, says the government Businesses urged to check VAT details HMRC wrongly refunding some voluntary class 2 payments New online service to check state pension entitlement launched
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Transitional provision do not apply to carried interest Loan was an unauthorised member payment Provision for future payments is not deductible Gold bullion was never available to be delivered Company denied use of the flat rate scheme
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Paul Brown v CIR: discussing collective knowledge This week's opinion: 9 May 2024 A locker is a permanent establishment in Germany What happens when GP practices merge Research and development claim or creative relief claim: is it time to switch?
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