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Since 1927 the leading authority on tax law, practice and administration

Ximena Montes Manzano

Ximena Montes Manzano is the author of Main Residence Relief (second edition, Claritax Books) and is a barrister practising from Temple Tax Chambers ( She specialises in all areas of tax including litigation. Ximena may be contacted by telephone on 020 7353 7884 or email:

A step too far?

The cost order options available in Upper Tribunal appeals.

Circumstances in which the First-tier Tribunal might make an award of costs

Mansworth v Jelley enquiries: is there an argument for legitimate expectation?

The First-tier Tribunal may no longer decide whether or not HMRC’s advice can be relied on

Extended coverage of the Gaines-Cooper hearing in the Supreme Court
The tax tribunal had difficulty choosing the correct route when both an appeal and judicial review were involved, explains XIMENA MONTES MANZANO
You don’t agree with HMRC’s interpretation of the tax law? XIMENA MONTES MANZANO explains when the principle that was established in Pepper v Hart can be applied

XIMENA MONTES MANZANO reports the recent hearing of Grace v CRC before the Court of Appeal

HMRC can issue court proceedings for the recovery of National Insurance contributions. XIMENA MONTES MANZANO explains what to do if your client is on the receiving end
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