Catrin Harrison, Associate
Catrin advises UK and non-UK domiciled individuals in relation to their tax, trust and estate planning.
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Email: catrin.harrison@crsblaw.com
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About
Catrin advises UK and non-UK domiciled individuals in relation to their tax, trust and estate planning. She assists high net worth individuals with a wide range of UK taxation matters, including the application of the statutory residence test, the operation of the remittance basis and the taxation of offshore trusts with UK resident settlors and/or beneficiaries. Catrin is also a co-author of one of the leading textbooks on tax planning for internationally mobile clients, Clarke’s Offshore Tax Planning.
Catrin is admitted to practise in England and Wales.
Our thinking
Dominic Lawrance
Dominic Lawrance, Hugh Gunson and Catrin Harrison write for Tax Journal on Embiricos and the future of partial closure notices
A look at the Upper Tribunal's decision in Embiricos and the implications for those faced with a domicile enquiry.
Hugh Gunson
Hugh Gunson and Catrin Harrison write for Private Client Business on the implications of a recent case concerning enquiries by HMRC into the affairs of taxpayers asserting a non-UK domicile
Hugh Gunson
Hoist with his own petard? Henkes v HMRC, and the lessons that can be learned regarding domicile enquiries
In recent years HMRC have shown a growing interest in challenging taxpayers on their claims to being foreign domiciled
Sophie Dworetzsky
Protected settlements: tainted love
Practitioners continue to discover glitches in, and unexpected aspects of, the rules on protected settlements.
Dominic Lawrance
Another fine mess: imminent changes to the IHT excluded property rules
The Finance Act 2020 will include some changes to the rules regarding ‘excluded property trusts’ in the inheritance tax legislation.
Dominic Lawrance
Another fine mess: imminent changes to the IHT excluded property rules call for urgent action by trustees
Sophie Dworetzsky
Sophie Dworetzsky and Catrin Harrison write for Tax Journal on the unexpected aspects of the rules on protected settlements
Catrin Harrison
Grounded? ‘Exceptional circumstances’ and the UK tax residence test
HMRC have updated their guidance on the UK’s Statutory Residence Test in light of the temporary grounding of individuals due to Covid-19.
Catrin Harrison
Tax residence in a time of covid: 'exceptional' days in the UK
Sophie Dworetzsky
The Generous Chancellor
In his first Budget, Rishi Sunak mastered the art of pleasing many different voters
Catrin Harrison
Officially interesting: a reduction in HMRC's official rate of interest
Catrin Harrison
Reform of inheritance tax: an end to heavy petting?
Catrin Harrison
Reform of inheritance tax: an end to heavy petting?
Dominic Lawrance
Dominic Lawrance, Helen Coward and Catrin Harrison write for Tax Journal on the recent overhaul of the rules on land disposals
Dominic Lawrance
Non-resident CGT changes re UK real estate: the beginning of the end, or the end of the beginning?
Further changes to the taxation of UK real estate have been made, with effect from 6 April 2019.
Dominic Lawrance
No cure for collective insanity
HMRC confirmed that they do not consider offshore income gains to be covered by the so-called “protected settlements” regime.
Dominic Lawrance
Dominic Lawrance and Catrin Harrison write for Tax Journal on problems with offshore income gains
Dominic Lawrance
Collective insanity: the problem with offshore income gains - and what the Government hasn’t done about it
Sweeping changes to the taxation of non-UK resident trusts with UK resident settlors not rectified in latest Finance Act.
Dominic Lawrance
Sweet surrender: offshore life insurance policies for non-UK domiciliaries
Single-premium life insurance policies, commonly known as life bonds, should now be considered by non-UK domiciliaries.