Ximena Montes Manzano

Call: 2004    

Practice Overview


"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 

 

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.

 

Practice Profile

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 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of Taxation, the Association of Taxation Technicians and the joint professional bodies' working party to advise on the draft guidance on "Professional Conduct in relation to Taxation" and the "Professional Rules and Practice Guidelines". 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.

 

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 two editions of Main Residence Relief (Claritax) and an author in Taxation, Tax Adviser and Personal Tax Planning Review journals.

 

The second edition of Main Residence Relief is now available from Claritax Books

 

Ximena won the Rising Star category in the 2014 Lexis Nexis Taxation Awards. 

 

Reported Cases

Supreme Court

Revenue and Customs Commissioners v Cotter [2013] UKSC 69; [2013] 1 W.L.R. 3514.

 

Court of Appeal

R (oao City Shoes Ltd and Ors v Revenue and Customs Commissioners [2018] EWCA Civ 315.

Sanderson v Revenue and Customs Commissioners [2016] EWCA Civ 19; [2016] STC 638.

Daniel v Revenue and Customs Commissioners [2012] EWCA Civ 1741; [2013] S.T.C. 744.

R (oao Bampton Property Group Ltd) v King [2012] EWCA Civ 1744; [2014] S.T.C. 56.

 

High Court

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] S.T.C. 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 E.G.L.R. 125.

R (oao Parissis) v Grinyer (Inspector of Taxes) [2009] EWHC 3734 (Admin); [2010] S.T.C. 891.

R (oao London Borough of Barnet) v Parking Adjudicator & Moses [2006] EWHC 2357 (Admin).

 

Upper Tribunal

Revenue and Customs Commissioners v Bosher [2013] UKUT 579 (TCC); [2014] S.T.C. 617.                                              

Pawson (Deceased) v Revenue and Customs Commissioners [2013] UKUT 50 (TCC); [2013] S.T.C. 976.                              

Revenue and Customs Commissioners v Charlton [2012] UKFTT 770 (TCC); [2013] S.T.C. 866.                                          

Wrag Barn Golf and Country Club v Revenue and Customs Commissioners [2012] UKUT 111 (TCC); [2012] S.T.C. 1572.  

Tuczka v Revenue and Customs Commissioners [2011] UKUT 113 (TCC); [2011] S.T.C. 1438.      

Grimsby College Enterprises Ltd v Revenue and Customs Commissioners [2010] UKUT 141 (TCC); [2010] S.T.C. 2009.

 

First-tier Tribunal

Benton and Others v Revenue and Customs Commissioners [2018] UKFTT 0593 (TC) - Follower Notice Penalties

Benton and Others v Revenue and Customs Commissioners [2018] UKFTT 0594 (TC) - Recusal Application

Beneficial House (Birmingham) Regeneration LLP & Stanely Dock (All Suite) Regeneration LLP v Revenue and Customs Commissioners [2017] UKFTT 0801 (TC).

Benton and Others v Revenue and Customs Commissioners [2017] UKFTT 0396 (TC).

Ross (Deceased) v Revenue and Customs Commissioners [2017] UKFTT 0507 (TC).

Nichols & Anor v Revenue and Customs Commissioners [2016] UKFTT 155 (TC).

Barrett v Revenue and Customs Commissioners [2015] UKFTT 0329 (TC).

Daniel v Revenue and Customs Commissioners [2014] UKFTT 173 (TC).

Massey (t/a Hilden Park Partnership) v Revenue and Customs Commissioners [2013] UKFTT 391 (TC).

Wrag Barn Golf and Country Club v Revenue and Customs Commissioners [2013] UKFTT 406 (TC).

Prince and others v Revenue and Customs Commissioners [2012] UKFTT 157 (TC) – appointed as Amicus Curiae by the President of the First-tier Tribunal.

Scofield v Revenue and Customs Commissioners [2011] UKFTT 199 (TC) and costs application [2012] UKFTT 673 (TC).

Grace v Revenue and Customs Commissioners [2011] UKFTT 36 (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

·  Member of the Administrative Law Bar Association

·  Member of the Revenue Bar Association

 

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

  

Languages

Fluent Spanish.

 

Interests

Fitness, travelling, theatre and dancing.

 

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