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of Taxation, the Association of Taxation Technicians and the joint professional bodies' working party to advise on the draft guidance on "Professional Conduct in relation to Taxation" and the "Professional Rules and Practice Guidelines" amongst others.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 HMRC [2019] UKSC 24 (whether s. 116 TCGA applies on a single transaction converting QCBs and non-QCBs into QCBs)
-HMRC v Cotter [2013] UKSC 69; [2013] 1 WLR 3514 (what is information included in a tax return – carry back of losses)

Court of Appeal
-HMRC v Atholl House Productions Ltd [2022] EWCA Civ 501, [2022] STC 837 (IR35 – the scope and meaning of being in business on own account)
-David Beadle v HMRC [2020] EWCA Civ 562; [2020] 1 WLR 3028 (Challenge to the validity of an APN as part of an appeal against a penalty for failure to comply with said APN)
-R (oao City Shoes Ltd and Ors) v HMRC [2018] EWCA Civ 315 (Judicial Review challenge of unannounced change of policy re Lichtenstein Disclosure Facility)
-Sanderson v HMRC [2016] EWCA Civ 19; [2016] STC 638 (Discovery assessments)
-Daniel v HMRC [2012] EWCA Civ 1741; [2013] STC 744 (Residence)
-R (oao Bampton Property Group Ltd) v King & HMRC [2012] EWCA Civ 1744; [2014] STC 56 (Judicial Review challenge of HMRC’s SP5/01 guidance on CT loss relief claims)

High Court
-R (oao Aileen Marie Broomfield & Others) v HMRC [2018] EWHC 1966 (Admin) (Judicial Review challenge of APNs and Follower Notices)
-London Borough of Haringey v Goremsandu [2013] EWHC 3834 (Admin).
-Garlick v Secretary of State for Communities and Local Government [2013] EWHC 1126 (Admin). (Judicial Review)
-Gripple Ltd v HMRC [2010] EWHC 1609 (Ch); [2010] STC 2283 (R&D reliefs)
-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. (Judicial Review)
-R (oao Parissis) v Grinyer (Inspector of Taxes) [2009] EWHC 3734 (Admin); [2010] STC 891. (Judicial Review of Information Notices)
-R (oao London Borough of Barnet) v Parking Adjudicator & Moses [2006] EWHC 2357 (Admin). (Judicial Review of Parking Enforcement Notices)

Upper Tribunal
-HMRC v Inverclyde Property Renovation LLP & Clackmannanshire Regeneration LLP [2020] -UKUT 0161 (TCC) (LLPs and correct enquiry procedure)
-HMRC v Bosher [2013] UKUT 579 (TCC); [2014] STC 617. (Penalties and proportionality)
-HMRC v Pawson (Deceased) [2013] UKUT 50 (TCC); [2013] STC 976. (Business Property Relief)
-HMRC v Charlton [2012] UKFTT 770 (TCC); [2013] STC 866. (Discovery assessments)
-Wrag Barn Golf and Country Club v HMRC [2012] UKUT 111 (TCC); [2012] STC 1572. (VAT exemption)
-Tuczka v Commissioners for Her Majesty's Revenue and Customs [2011] UKUT 113 (TCC); [2011] STC 1438. (Residence and Ordinary Residence)
-Grimsby College Enterprises Ltd v Commissioners for Her Majesty's Revenue and Customs [2010] UKUT 141 (TCC); [2010] STC 2009. (VAT exemptions)

-Matthew Harrison v Commissioners for His Majesty's Revenue and Customs [2022] UKUT 216 (TCC)

-Red, White and Green v Commissioners for His Majesty's Revenue and Customs [2023] UKUT 83 (TCC)

First-tier Tribunal

- Atholl House and HMRC - TC/2018/02263 - (IR35 - remitted hearing from the Court of Appeal)

- Kenan Altunis and HMRC [2023] UKFTT 719 (TC) (Penalty for alleged deliberate/ careless conduct in participating in a failed tax avoidance scheme)

- Delphi Derivatives v Commissioners for His Majesty's Revenue and Customs [2023] UKFTT 722 (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 fourth edition of Main Residence Relief is due to be published 31st January 2024 from Claritax Books.

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

Directories - Professional Recommendations

"Ximena has great technical skills and her bedside manner is fabulous. She never gets flustered." - Chambers and Partners 2024 (Ranked Band 3)

"Ximena is a strong advocate who prepares thoroughly.’" Legal500 2024 (Ranked Tier: 2)

"A calm and assured advocate, Ximena understands how to present evidence in a clear and concise way and makes sure that she works closely with the client so that they have confidence in her advice and strategy." "Ximena is an incredibly hard-working barrister who manages to combine huge technical knowledge with practical solutions."- Chambers UK 2023 (Ranked: Band 3)

"Ximena Montes Manzano is a well-respected junior known for her work representing clients at all levels of the court system. She regularly counsels clients on corporate tax issues as well as professional conduct cases." - Legal500 2023 (Ranked: Tier 2)

"She is able to unpack complicated and fact heavy disputes and get to the heart of the matter quickly. Her approach has the right balance of empathy and grit that makes client feel taken care of. " - Legal 500 2022 (Ranked: Tier 2)

"She is very approachable and identifies the issues immediately and then prepares a fully considered response." - Legal 500 2021 (Ranked: Tier 2)

"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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