Best Selling Books by Harriet Brown

From the breathtaking view over Monona Bay to the lakeside tables at Memorial Union Terrace to the quirky shops along Willy Street, Madison is full of rewarding (and often surprising) rambles, ambles, strolls, and hikes. This book features detailed descriptions of nearly 20 scenic walks, illustrated through maps and photos.

This article considers the impact of the economic substance test on Crown dependencies a year after its introduction. On 22 November 2019, Guernsey, Jersey and the Isle of Man (the ''Crown dependencies'') introduced further additions to their joint guidance on legislation, requiring companies resident in the islands to demonstrate ''economic substance'' sufficient to comply with EU rules.

Tolley''s Property Taxation is the essential reference book on property taxation in the UK - providing an answer to every query. Covering all current and proposed taxes on property, including CGT, SDLT, VAT and Income Tax, the book takes an integrated approach, looking at the interaction of taxes in certain areas, rather than just individually and provides authoritative answers to all your queries in a single volume. Detailed chapters include all the common (and less common) situations for the practitioner and their client, covering everything from REITs and Other Fund Vehicles, to Capital Allowances and Rental Investments. Technical issues are illustrated by examples throughout and, where relevant, detailed commentary on applicable case law and precedents supports in-depth research. Featuring authoritative planning advice from leading property tax specialists such as Martin Scammell and Patrick Cannon, Tolley''s Property Taxation is written to assist the novice and expert alike, in whatever line of business where UK property is an issue.

The author considers the new rules for non-UK domiciliaries. After explaining the concept of domicile, she discusses where the changes can be found, inheritance tax for individuals and trusts, and remittance basis for income tax and capital gains.

The author considers deemed domicile status in the context of the new rules for non-UK domicilaries, including a recent case (Barclays Wealth v RCC [2015] WTLR 1675).

This article considers HMRC''s information powers in an international context. HMRC''s information powers are becoming increasingly important in the context of the UK''s international agreements touching upon exchange of information. The recent case of Jimenez [2017] EWCA 2585 is a clear example of how these domestic provisions are difficult to apply in a more international context.