Marika Lemos

Practice Areas

Marika specialises in all aspects of revenue law, including challenges to HMRC decisions by Judicial Review. She also accepts instructions in the context of commercial litigation, trust and pension disputes, VTAs, and professional negligence cases where tax is involved.

Her clients include Fortune 500 companies, UK and international trustees, individuals and their business and estates, governments and trade bodies.

Examples of taxpayer litigation include: Routier v HMRC (UKSC) on the meaning of ‘charity’; challenges by BBC presenters to the application of the IR35 rules; Wilkes v HMRC (CA) on the validity of assessments to the HICBC charge; and a challenge by a global Forbes World’s Best Consulting Firm to the application of the Mixed Member Rules in s.850C ITTOIA 2005. She has acted for HMRC in a number of important/lead cases, including Eastern Power Networks plc v HMRC (CA), Hoey v HMRC (CA), and Naghshineh v HMRC (CA).

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 (RBA).

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 and completing an LLM in tax law at King’s College London. Vice President of LALCF, a charity that supports sustainable development on Oinousses, Greece.