Offshore law firm Harneys has taken a novel approach to the ubiquitous COVID-19 advice packs created by firms and made activity books for children.

In an inspired take on how lawyers can assist clients in lockdown, Harneys has produced the puzzles "to help entertain your little ones". The books can be downloaded and printed out, or you can just let the little rascals draw on your screen.

Naturally, the books contain a wealth of subliminal branding. 

An insider told RollOnFriday that at least the books were keeping staff busy at the only firm with its own ASS Unit.

Harneys 01

"Feel free to forward to friends...especially to friends looking for investment advice."



"I want to work in a tax shelter when I grow up!"

While no more egregious than the equivalent books provided on airlines (R.I.P.), it does feel a little strange to see the next generation being indoctrinated to pick Harneys as their go-to offshore firm.

Colouring books

Other letters of the alphabet are available. 


Remember to tell Mummy and Daddy the difference that, unlike the shop on the left, Harneys is always open.

Spot pic

And the difference here is that one house was bought tax free with carefully managed finances.

Rather than a maths question about a bakery or sweet shop, the arithmetic problem is something that kids of ultra high net worth individuals can really relate to: 


Next question: calculate how to take the jet to Marbella in lockdown.

A crossword puzzle takes the first steps in showing children that wealth and investment funds can be hidden:

Harneys crossword

HMRC may also be searching for some of the above.

A traditional pot of gold at the middle of the maze is not sufficient for this audience, so the kids are tasked with locating the private plane:


And the book encourages kids to have a rummage:

Scavenger pic


Scavenger b

Possible answers: 

  • Something smooth: A tax lawyer whose strategies may or may not land you in trouble with the authorities in five years.
  • Something that lights up: Your lawyer's face when instructed.
  • Something rough: Your bill.
  • Something you can see through: Shameless marketing.

The kids can also colour in the locations of their offshore trusts:

Harneys pic

"Fun...Harneys...Fun...Harneys" "Emily, are you alright?" "Yes mummy"

It is not known whether the firm was inspired by this April Fools story a few years ago, or possibly this colouring in book for adult lawyers.

Harneys did not respond to a request for comment either by email or with a crayon. 

Tip Off ROF


Anonymous 22 May 20 09:25

Clearly a design and concept by a no-fee earner whose job is to generate work for themself to remain employed. 

Anonymous 22 May 20 09:37

Why not create a treasure hunt for tax authorities. We love to pay them to chase Harney's clients around the globe looking for the money they owe in impenetrable nominee and trust accounts in opaque jurisdictions. Such fun! 

Anonymous 22 May 20 09:40

They should focus more on paying their staff instead of producing this embarrassing nonsense. 

Suitable for a firm that promotes itself through cartoons I suppose. 

Anonymous 22 May 20 10:33

I'm sure all the children reading the book will grow up and instruct the firm on that basis. 

Sadly it was probably created by a middle management type earning more than junior fee earners.

A nonny mouse 22 May 20 11:18

Or possibly it is community kids fun on a little island, and what's wrong with that.  And no I don't work there.

But is that a Virgin plane lost in the middle of the puzzle?

Anonymous 22 May 20 12:30

And people wonder why offshore gets no respect....between the stories at the bottom below and this, what a joke. What a circus. 

Offshore Lawyer 22 May 20 12:44

Jesus these guys are embarrassing. 

Fun fact: internal nickname there is “Self-Harmeys”. Says it all really. 

Anonymous 22 May 20 12:58

Apparently they pitch themselves as a “challenger brand”. 

I presume they named that strategy after the space shuttle. 

Anonymous 22 May 20 14:35

Given their partners' previous approach to reacting to disaster, it could have been a lot worse.

The rebrand looked like it was designed by children, I guess this is just following through on that.

Anonymous 22 May 20 15:22

Maybe this was a cunning ploy by Harneys to generate a new ROF article (how many have there been now?!?) so that memories of the ASS unit might fade:

a perfectly normal human being 23 May 20 06:25

I'm not sure why this is generating so much hate. Compared to the usual absolute drivel law firms pump out as "marketing" (ooh! my sixteenth law firm bulletin on Covid-19 this week!) this looks sweet and quite a nice idea.

Harsh but fair 23 May 20 10:44

Offshore is where you go when you have failed in your home jurisdiction. It is therefore unsurprising that offshore firms are full of second rate people with dysfunctional ideas.

Just Fair 25 May 20 11:25

@Harsh but fair we look forward to welcoming you when you fail in your home jurisdiction, which surely you will with such a horrible attitude!

Anonymous 26 May 20 09:37

I thought offshore firms are where people go to make cash and avoid tax. As well as mainly doing pre-lit deals where both lawyers know each other and the clients are too unaware of the law in the jurisdiction to question the deal.

Anonymous 26 May 20 09:45

Firms do the oddest things. Hogan Lovells' response to a crisis over stress at work was  to give lawyers mindfulness booklets and colouring-in sheets...which really, really suggested that lessons had not been learned.

City 26 May 20 12:15

Offshore law firms are for failures. Who wakes up and says: “I am on the partnership track/in with a chance of Silk soon. I know: I’ll pack it in and become a post box for onshore lawyers!”?

Mann Alive 26 May 20 15:16

You can say what you like, but on this instance I genuinely see no ill with this!


Did someone at ROF have a nasty experience with Harneys? Seems an awful lot of focus, for such an irrelevant firm...

Here for the comments 28 May 20 14:02

Lots of keyboard warriors I see...

Settle down before someone’s feelings actually get hurt!

Related News