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Atlas Tax Chambers has merged with
Temple Tax Chambers
as of 1st January 2015

Ximena Montes Manzano

Ximena Montes Manzano (2004)

Ximena was called to the Bar in 2004 and joined Chambers in 2007. 

Ximena accepts instructions in all areas of Chambers expertise from Solicitors, Accountants, Tax Advisers and other professionals under Direct Professional Access.

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 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 twice (in 2010 and 2013) 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Technicians and the joint professional bodies' working party on Professional Conduct to review and advise on the draft guidance on "Professional Conduct in relation to Taxation".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 is a guest speaker and lecturer in tax discussion groups and conferences organised for members of the Chartered Institute of Taxation and others.

Reported Cases 

Supreme Court

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

Court of Appeal

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

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

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

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.

Gripple Ltd v Revenue and Customers Commissioners [2010] EWHC 1609 (Ch); [2010] S.T.C. 2283.

Garlick v Secretary of State for Communities and Local Government [2013] EWHC 1126 (Admin).

London Borough of Haringey v Goremsandu [2013] EWHC 3834 (Admin).

Upper Tribunal

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

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

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

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

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

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

Sanderson v Revenue and Customs Commissioners [2013] UKUT 623 (TCC); [2014] S.T.C. 915.

First-tier Tribunal

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

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

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

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

Daniel v Revenue and Customs Commissioners [2014] 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

    Languages 

    Fluent Spanish.    

    Interests

    Fitness, travelling, theatre and dancing.