Band 1
Band 1
Band 2
About
Provided by Marika Lemos
Practice Areas
Marika specialises in all aspects of revenue law (personal and corporate). She accepts instructions in all areas where tax is involved, including Judicial Review and the context of commercial, trust, professional negligence and pension disputes.
Her clients include Fortune 500 companies, trustees, UHNW individuals and their business and estates, governments and trade bodies.
Taxpayer cases include: R(UBS) v HMRC on the lawfulness of the refusal by HMRC to exercise the power in s.684(7A) ITEPA; Routier v HMRC on gifts to ‘charity’; challenges by BBC presenters to the application of the IR35 rules; Wilkes v HMRC on the validity of assessments to the HICBC charge; The Boston Consulting Group LLP v HMRC on various issues, including the Mixed Member Rules in s.850C ITTOIA 2005. She acts for HMRC on important/lead cases. Examples include Eastern Power Networks plc v HMRC on consortium relief and losses incurred in the Hutchinson Whampoa Group, and Naghshineh v HMRC on sideways loss relief for farming losses.
Career
Called 2002. On the Attorney General’s A- Panel of Counsel since 1 September 2022. Member of the Executive Committee for Pro Bono Connect. Secretary to the Revenue Bar Association.
Professional Memberships
RBA, ChBA.
Professional Memberships
RBA, ChBA, VPG.
Publications
Co-authored McCutcheon on Inheritance Tax (5th to 7th ed.)
Principal Editor: Whiteman & Sherry on Capital Gains Tax.
Consulting Editor: Lexis PSL Private Client Consulting Editorial Board.
Personal
Read languages at St John's College, Cambridge, before converting to law. Completed an LLM in tax law at King’s College London.
Chambers Review
UK Bar
Marika Lemos has wide-ranging tax expertise. She tackles advisory mandates and has a growing litigation practice, acting for taxpayers and HMRC in matters involving employment taxes and EU law. She has appeared in a number of international cases.
Marika Lemos is experienced in representing high net worth individuals in various tax-related matters. Lemos also acts for the Revenue on tax litigation matters.
Marika Lemos has a strong indirect tax practice and frequently represents HMRC and taxpayers in novel indirect tax cases. She has appeared in a range of cases concerning stamp duty, VAT and payroll taxes.
Strengths
Provided by Chambers
"Marika Lemos is really great with clients, and also gets stuck into the detail of complicated facts and law."
"Marika works and thinks like lightning and leaves others in her wake. There is no nonsense when dealing with Marika - you know where you stand from the outset and she never fails to deliver."
"Marika is an excellent barrister and extremely strong in all areas."
"Excellent in terms of tax knowledge and good at identifying the issues in a case. She explains the key points in a case in a comprehensive way."
"Her written work is very good and technically excellent."
"Marika is very, very well regarded, particularly by her opponents, as she's as straight as an arrow."
"Marika is a very capable senior barrister, who is very responsive. Her written work is very good and she's strong on the technical aspects of cases."
"Marika is an absolute pleasure to deal with."
"Marika Lemos is really great with clients, and also gets stuck into the detail of complicated facts and law."
"Marika works and thinks like lightning and leaves others in her wake. There is no nonsense when dealing with Marika - you know where you stand from the outset and she never fails to deliver."
"Marika is an excellent barrister and extremely strong in all areas."
"Excellent in terms of tax knowledge and good at identifying the issues in a case. She explains the key points in a case in a comprehensive way."
"Her written work is very good and technically excellent."
"Marika is very, very well regarded, particularly by her opponents, as she's as straight as an arrow."
"Marika is a very capable senior barrister, who is very responsive. Her written work is very good and she's strong on the technical aspects of cases."
"Marika is an absolute pleasure to deal with."
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