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DELPHI DERIVATIVES LIMITED (in Members’ Voluntary Liquidation) and THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS[2026] UKUT 00021 (TCC)

19th January 2026

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Ximena Montes Manzano

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Corporate and business tax
Corporate restructuring and demergers
CGT, ER and EIS
Stamp duty and SDRT

International tax and Double Tax Treaties
Residence and Domicile

VAT & Customs Duties

Employment taxes including IR35
Employee share ownership and share schemes

Litigation
Judicial review
Tax investigations, enquiries and discovery assessments

Property taxation and SDLT

Private Client, IHT and Estate Planning
Offshore trust and disclosure work

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