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.