Peter Harris
Revenue Barrister, French tax and estate practitioner
Called: 1980 by the Middle Temple Inn of Court
Overseas Chambers : 15
th June 2010, Chestnut Farm, Le Mont du Ouaisne, Saint Brelade, Jersey JE3 8AW
Tel: + 44 1534 625 879
Fax: + 44 1534 491 195
e-mail: ph@harristax.net
Practice :
Revenue Bar practice: International tax and estate planning. Hansard and French EFSP equivalent. French commercial and estate planning and taxation. Strategic use of principles of English procedure, evidence as to foreign laws, and private international law (French and British). Use of Treaties and EU/EFA and ECHR provisions in tax matters.
Bilingual French / English. Particular interest in the use of United Kingdom resident and offshore trusts both by individuals and companies in the French context, and the use of French estate planning mechanisms. Civil law issues of corporate governing law and residence. French tax litigation and negotiation, taxation d'office & procédure contradictoire. 3% annual tax on immovable property holding entities. Usufruits, droits d’occupation versus Interests in possession, distinction between Gifts with retention of ownership and Gifts with reservation of benefit; European Union VAT.
Foundations; Jersey and Liechtenstein.
CV:In-House Counsel to Head Office Tax Department, of Renault, Boulogne Billancourt, 1981-1986; Jersey 1986-1994; Chambers in France 1994-1999; 3 Temple Gardens Tax Chambers, 1999-2004; Parallel Chambers in France
www.clerksroom.com 2003-2007; Consultant Barrister Jersey 2007-2009; Overseas Chambers in Jersey 2009-date.
First French Honorary Consul to Jersey (1993-1994) – Preliminary tax position work for Ministère des affaires étrangères prior to French Parliamentary Commission’s mission on commissions rogatoires;
Revenue Bar Association; Qualified Mediator.
Qualifications:
LLB (Hons.) (Manc.);Dip ICEI (Europa Institut, University of Amsterdam & IBFD).
Specialisation in Roman Law, Public and Private international Law and EU law
Previous practice : Chambers in France and United Kingdom.
Publications:
European Law and International Taxation. Conferences, articles on taxation and estate planning regularly published both in United Kingdom and France.