
Peter Harris

Rodger Peter Harris (Peter Harris) is an independent self-employed Barrister called to the English Bar in 1980 by the Middle Temple Inn of Court.
Peter has a bi-lingual French and English practice, Overseas Chambers, assisting clients and professionals in matters arising between France, the British Isles and internationally and has been advising as a Barrister in international law and tax since his call some 45 years ago.
His reputation is founded on a solid base of successes in Trusts, French usufruits and other international law matters with HMRC and the French tax administration.
He is recognised as an expert in cross border succession - and alternatives - in and outside the scope of the EU Succession Regulation n° 650/2012.
He is the sole person qualified to give legal and tax advice and settle opinions and advice emanating from Overseas Chambers.
After his call to the Bar, he completed one pupillage in Paris with a dual qualified avocat and Barrister and a second in London in EU chambers working on Competition law and the Luxemburg Convention which later evolved into the Brussels I Regulation.
He then moved back to Paris to work as an in-house Tax lawyer at Renault in Paris, then a French nationalised multinational. He was versed in the full range of Corporate, TVA/VAT and general French tax work, ranging from the Bénéfice consolidé, Bénéfice mondial and Intégration fiscale regimes to succession planning for Renault’s distribution network in France.
Based on his initial training by high-ranking French tax inspectors, he developed a keen instinct for pre-contentious Revenue work and now successfully assists clients in resolving differences with HMRC and the French Tax administration on a pre-adjustment or pre-redressement basis.
He has intervened in several areas of EU and private international law with fiscal implications, specifically in the areas of the EU Succession Regulation and Matrimonial Property Regime Regulation.
He has also practiced in the fiscal implications of Shari’ah law in France.
Currently he practices through Overseas Chambers as a door tenant at Five Pump Court Chambers, Temple, London. www.5pumpcourt.com
Previously he practiced as:
- Consultant Barrister to Nigel Harris & Partners, solicitors, Jersey (2007-2009).
- Barrister: Tenant at Clerksroom: housing his French practice; 5 Pump Court; 3 Temple Gardens Tax Chambers, and associé principal at Athos Conseil Eurl, France.
- In house Barrister to Law and Accountancy firms, Fund managers and Trust companies.
Including Fund investment manager’s merger and consequential restructuring of both groups’ Jersey and offshore Funds, prospectus and compliance. 1992 Single Market Act and 1993 Lisbon Treaty preparations. Revenue and tax compliance, Fund management, trust, company and general estate and wealth planning.
- First French Honorary Consul to Jersey.
- Tax Lawyer at the head office tax department of la Régie National des Usines Renault (1981-1986); Bénéfice Consolidé, Intégration fiscale, Renault’s French corporate tax return. Relationships with American subsidiaries; identified a possible threat from FIRPTA and follow up with French Finance Ministry; TVA/VAT and internal tax audits; abus de droit; capital taxation; CGT; transfer pricing; interaction between customs and taxation in the relationship with US subsidiaries; Mack and AMC/Jeep; and
Company Secretary: Renault Investments Limited a UK group holding company enabling Group Relief, Group Income and VAT consolidation between four separate Renault Divisions.
Peter’s publications are collated in Documentation.
He has lectured at the following:
- Digital Services Taxation: Jersey Business School.
- Oxford Offshore Symposium: Jesus College.
- Lecturer in French TVA at Queen Mary’s College, London.
- STEP: Tontines.
He holds the following academic qualifications:
- Europa Instituut of the University of Amsterdam: Refresher course in Competition, State Aid and Institutional law.
- Europa Instituut of the University of Amsterdam: Dip ICEI in European law and international taxation (international Bureau of Fiscal Documentation).
- Bar Finals: Core subjects with Revenue law and EC law.
- Victoria University of Manchester, LL.B. (Hons): core subjects with Roman Law, Conflict of Laws, the Law of the EC, Constitutional law, Jurisprudence.
- English language and Literature B.A. (Hons.); option French literature.
Peter is member of the:
- Middle Temple Inn of Court.
- Revenue Bar Association.
- Chancery Bar Association
- and a Fellow of the European Law Institute, University of Vienna.
Peter’s career has provided him with a deep knowledge of both British and French ethos, thinking and practice, whether it be on the human, the legal and tax fronts and because of this he has a deep understanding of the French approach and the language used. This allows him to practice in either language.