"Fiercely bright and tenacious with excellent commercial judgement" - Legal 500 2016
Ximena was called to the Bar in 2004, successfully completed a pupillage in a prestigious public law set of Chambers and started practising tax in 2007.
Ximena accepts instructions in all areas of Chambers expertise from Solicitors, Accountants, Tax Advisers and other professionals under Licensed Access.
Ximena is qualified to take direct instructions from members of the public and intermediaries under the Public Access Scheme in appropriate cases.
Tax and Revenue Law
Since joining Chambers, Ximena has taken a keen interest in all aspects of tax law with a focus on litigation and dispute resolution. Ximena has represented taxpayers in direct and indirect tax appeals in the First-tier Tribunal and Upper Tribunal as well as Judicial Review proceedings and appeals to Higher Courts. Ximena was also appointed and appeared as a First-tier Tribunal Advocate (Amicus Curiae) in a test case about the nature and effect of a P800 form and the Tribunal's jurisdiction to hear public law arguments.
Ximena has been instructed three times (in 2010, 2013 and 2015) by the Chartered Institute of Taxation, the Association of Taxation Technicians and the joint professional bodies' working party on Professional Conduct to review and advise on the draft guidance on "Professional Conduct in relation to Taxation". In addition to insight on professional conduct matters, Ximena also has expertise on all areas of professional negligence with emphasis on limitation, date of knowledge, causation and mitigation issues.
Ximena is joint editor of the leading textbook Tiley & Collison's UK Tax Guide, a technical editor of CCH's Red and Green Books, a co-author of CCH's The General Anti-Abuse Rule 2013-2014 and an author in Taxation, Tax Adviser and Personal Tax Planning Review journals.
In addition, Ximena won the Rising Star category in the 2014 LexisNexisTaxationAwards.
Revenue and Customs Commissioners v Cotter  UKSC 69;  1 W.L.R. 3514.
Court of Appeal
Daniel v Revenue and Customs Commissioners  EWCA Civ 1741;  S.T.C. 744.
R (oao Bampton Property Group Ltd) v King  EWCA Civ 1744;  S.T.C. 56.
R (oao London Borough of Barnet) v Parking Adjudicator & Moses  EWHC 2357 (Admin).
R (oao Parissis) v Grinyer (Inspector of Taxes)  EWHC 3734 (Admin);  S.T.C. 891.
R (oao Grimsby Institute of Further and Higher Education) v Chief Executive of Skills Funding (formerly Learning and Skills Council)  EWHC 2134 (Admin);  3 E.G.L.R. 125.
Gripple Ltd v Revenue and Customers Commissioners  EWHC 1609 (Ch);  S.T.C. 2283.
Garlick v Secretary of State for Communities and Local Government  EWHC 1126 (Admin).
London Borough of Haringey v Goremsandu  EWHC 3834 (Admin).
Grimsby College Enterprises Ltd v Revenue and Customs Commissioners  UKUT 141 (TCC);  S.T.C. 2009.
Tuczka v Revenue and Customs Commissioners  UKUT 113 (TCC);  S.T.C. 1438.
Wrag Barn Golf and Country Club v Revenue and Customs Commissioners  UKUT 111 (TCC);  S.T.C. 1572.
Revenue and Customs Commissioners v Charlton  UKFTT 770 (TCC);  S.T.C. 866.
Pawson (Deceased) v Revenue and Customs Commissioners  UKUT 50 (TCC);  S.T.C. 976.
Revenue and Customs Commissioners v Bosher  UKUT 579 (TCC);  S.T.C. 617.
Sanderson v Revenue and Customs Commissioners  UKUT 623 (TCC);  S.T.C. 915.
Grace v Revenue and Customs Commissioners  UKFTT 36 (TC).
Scofield v Revenue and Customs Commissioners  UKFTT 199 (TC) and costs application  UKFTT 673 (TC).
Prince and others v Revenue and Customs Commissioners  UKFTT 157 (TC) – appointed as Amicus Curiae by the President of the First-tier Tribunal.
Wrag Barn Golf and Country Club v Revenue and Customs Commissioners  UKFTT 406 (TC).
Massey (t/a Hilden Park Partnership) v Revenue and Customs Commissioners  UKFTT 391 (TC).
Daniel v Revenue and Customs Commissioners  UKFTT 173 (TC).
Qualifications and memberships
· BSc (Town and Country Planning) - University College London - 2003
· Post Graduate Diploma in Law - The College of Law, London - 2003
· Bar Vocational Course - The College of Law, London - 2004
· Call to the Bar - Middle Temple - 2004
· Registered member of the Bar Pro Bono Unit
· Previous member of the College of Law Legal Advice Centre
· Member of the Administrative Law Bar Association
· Member of the Revenue Bar Association
· Student Member of the Chartered Institute of Taxation
What clients say about Ximena:
"We are very happy with Ximena's high standard of work"
"I could not have done it [the case] without her"
"She is very helpful and accommodating"
"She works incredibly hard"
"I am pleased to see someone doing so well at the junior Bar. Cross-examination was effective and on point" - Judicial comment
Fitness, travelling, theatre and dancing.