Ximena Montes Manzano


Ximena was called to the Bar in 2004, successfully completed a pupillage in a prestigious public law set of Chambers and started practising tax law 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 alternative 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 the 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 several times by the Chartered Institute of Taxation, the Association of Taxation Technicians and the joint professional bodies' working party to advise on the draft guidance on "Professional Conduct in relation to Taxation" and the "Professional Rules and Practice Guidelines" amongst others. In addition to insight on professional conduct matters, Ximena also has expertise on all areas of professional negligence (Accountants, tax advisers, solicitors etc.) with emphasis on limitation, date of knowledge, causation and mitigation issues.

Recent Cases

 

Supreme Court

Hancock v Commissioners for Her Majesty's Revenue and Customs [2019] UKSC 24
Commissioners for Her Majesty's Revenue and Customs v Cotter [2013] UKSC 69; [2013] 1 WLR 3514

 
Court of Appeal

David Beadle v Commissioners for Her Majesty's Revenue and Customs [2020] EWCA Civ 562; [2020] 1 WLR 3028.
R (oao City Shoes Ltd and Ors) v Commissioners for Her Majesty's Revenue and Customs [2018] EWCA Civ 315.
Sanderson v Commissioners for Her Majesty's Revenue and Customs [2016] EWCA Civ 19; [2016] STC 638.
Daniel v Commissioners for Her Majesty's Revenue and Customs [2012] EWCA Civ 1741; [2013] STC 744.
R (oao Bampton Property Group Ltd) v King [2012] EWCA Civ 1744; [2014] STC 56.
 
High Court
R (oao Aileen Marie Broomfield & Others) v Commissioners for Her Majesty's Revenue And Customs [2018] EWHC 1966 (Admin).
London Borough of Haringey v Goremsandu [2013] EWHC 3834 (Admin).
Garlick v Secretary of State for Communities and Local Government [2013] EWHC 1126 (Admin).
Gripple Ltd v Revenue and Customers Commissioners [2010] EWHC 1609 (Ch); [2010] STC 2283.
R (oao Grimsby Institute of Further and Higher Education) v Chief Executive of Skills Funding (formerly Learning and Skills Council) [2010] EWHC 2134 (Admin); [2010] 3 EGLR 125.
R (oao Parissis) v Grinyer (Inspector of Taxes) [2009] EWHC 3734 (Admin); [2010] STC 891.
R (oao London Borough of Barnet) v Parking Adjudicator & Moses [2006] EWHC 2357 (Admin).
 
Upper Tribunal

Commissioners for Her Majesty's Revenue and Customs v Inverclyde Property Renovation LLP & Clackmannanshire Regeneration LLP v  [2020] UKUT 0161 (TCC).
Commissioners for Her Majesty's Revenue and Customs v Bosher [2013] UKUT 579 (TCC); [2014] STC 617.                                               
Commissioners for Her Majesty's Revenue and Customs v Pawson (Deceased) [2013] UKUT 50 (TCC); [2013] STC 976.                               
Commissioners for Her Majesty's Revenue and Customs v Charlton [2012] UKFTT 770 (TCC); [2013] STC 866.                                           
Wrag Barn Golf and Country Club v Commissioners for Her Majesty's Revenue and Customs [2012] UKUT 111 (TCC); [2012] STC 1572.  
Tuczka v Commissioners for Her Majesty's Revenue and Customs [2011] UKUT 113 (TCC); [2011] STC 1438.       
Grimsby College Enterprises Ltd v Commissioners for Her Majesty's Revenue and Customs [2010] UKUT 141 (TCC); [2010] STC 2009.
 
First-tier Tribunal

Andrew White v Commissioners for Her Majesty's Revenue and Customs [2019] UKFTT 0659 (TC)

Derek and Susan Smallman v Commissioners for Her Majesty's Revenue and Customs [2018] UKFTT 0608 (TC)
Benton and Others v Commissioners for Her Majesty's Revenue and Customs [2018] UKFTT 0593 (TC) - Follower Notice Penalties
Benton and Others v Commissioners for Her Majesty's Revenue and Customs [2018] UKFTT 0594 (TC) - Recusal Application
Beneficial House (Birmingham) Regeneration LLP & Stanely Dock (All Suite) Regeneration LLP v Commissioners for Her Majesty's Revenue and Customs [2017] UKFTT 0801 (TC).
Benton and Others v Commissioners for Her Majesty's Revenue and Customs [2017] UKFTT 0396 (TC).
Ross (Deceased) v Commissioners for Her Majesty's Revenue and Customs [2017] UKFTT 0507 (TC).
Nichols & Anor v Commissioners for Her Majesty's Revenue and Customs [2016] UKFTT 155 (TC).
Barrett v Commissioners for Her Majesty's Revenue and Customs [2015] UKFTT 0329 (TC).
Prince and others v Commissioners for Her Majesty's Revenue and Customs [2012] UKFTT 157 (TC) – appointed as Amicus Curiae by the President of the First-tier Tribunal.
Scofield v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 199 (TC) and costs application [2012] UKFTT 673 (TC).
Grace v Commissioners for Her Majesty's Revenue and Customs [2011] UKFTT 36 (TC).

Education, Professional Memberships and Appointments

 

  • 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 Advocate (Bar Pro Bono Unit)
  • Member of the Administrative Law Bar Association
  • Member of the Revenue Bar Association
  • Member of the Bar Council's Direct Access Panel 

Publications


Ximena is joint editor of the leading textbook Tiley & Collison's UK Tax Guide, a technical editor of CCH's Red and Green Books, the author of three editions of Main Residence Relief (Claritax) and an author in Taxation, Tax Adviser and Personal Tax Planning Review journals.
 
The third edition of Main Residence Relief is now available from Claritax Books
 
Ximena won the Rising Star category in the 2014 Lexis Nexis Taxation Awards. 

Directories - Professional Recommendations

 

"She has a fierce intellect with an astonishing capacity to assimilate all of the relevant facts from extensive bundles of documents'' - Legal 500 2020 (Ranked: Tier 2)

 

"She is an extremely useful advocate in contentious tax cases" - Legal 500 2018 (Ranked: Tier 2)

 

"Readily walks the client through every stage of complex tax cases" - Legal 500 2017

 

"Fiercely bright and tenacious with excellent commercial judgement" - Legal 500 2016 

 

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

Additional Information


Languages
Fluent Spanish.
 
Interests
Fitness, travelling, scuba diving and dancing.
 
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Our Members

Alun James
Michael Sherry
David Southern QC
Jonathan S. Schwarz
Tim Brown
Scott Redpath
Michael Collins
Philip Ridgway
Anne Redston
Stephen Arthur
Michael Quinlan
Keith M Gordon
Ximena Montes Manzano
Andrey Krahmal
Anne Fairpo
Lyndsey Frawley
David Pett
Michael Avient

Our Clerks

Claire James
Senior Clerk
Lucy Campbell
Deputy Senior Clerk
Cindy Green
First Junior Clerk
Kaylin O'Rourke
Junior Clerk

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