SILK PROFILE

Marika Lemos KC

UK Bar 2026

Devereux

Ranked in 3 practice areas

Tax: Private Client

London (Bar)

15 years ranked

Tax

London (Bar)

13 years ranked

Tax: Indirect Tax

London (Bar)

6 years ranked

About

Provided by Devereux

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.

Chambers Review

Provided by Chambers

UK Bar

Tax: Private Client - London (Bar)

New Silks

Individual Editorial

Marika Lemos KC recently took silk and is experienced in representing high net worth individuals in various tax-related matters. Lemos also acts for the Revenue in tax litigation.

Learn more about this team View ranking table

Tax - London (Bar)

New Silks

Individual Editorial

Marika Lemos KC 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.

Learn more about this team View ranking table

Tax: Indirect Tax - London (Bar)

New Silks

Individual Editorial

Marika Lemos KC 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.

Learn more about this team View ranking table

Strengths

Provided by Chambers

Marika is a very quick thinker and has a lightning streak of knowledge and advice.
Tax: Private ClientUK Bar
Marika Lemos is a pleasure to instruct.
Tax: Private ClientUK Bar
Marika Lemos has good academic knowledge and a practical approach to private client matters.
Tax: Private ClientUK Bar
Marika Lemos is enthusiastic and team-oriented.
TaxUK Bar
Marika is a very experienced advocate who is hard-working and knows a lot about specialist areas. Great at putting clients at ease and incredibly industrious, she offers a high-quality service.
TaxUK Bar
Marika is extremely strong technically, has very good manners with the clients and is very good at keeping everyone in a team in the loop. She makes sure nothing falls between the cracks.
TaxUK Bar