Marika Lemos > Chambers of Andrew Burns KC > London, England > Barrister Profile
Devereux Offices
Devereux
QUEEN ELIZABETH BUILDING, TEMPLE
LONDON
EC4Y 9BS
England
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Marika Lemos
Position
Marika Lemos specialises in all aspects of revenue law. 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 trade bodies, UK and international trustees, individuals, estates, businesses and HMRC.
She represents taxpayers (for example in Routier v HMRC (UKSC); numerous BBC presenters and actors in respect of IR35 challenges) and HMRC (for example in Knibbs v HMRC (CA), Beadle v HMRC (CA), Naghshineh v HMRC (UT)).
She advises on UK and cross-border estate planning; deeds of variation; domicile and the remittance basis; residence of individuals, partnerships and corporates, etc.
For more information on Marika’s practice and latest case highlights, please visit her Devereux profile.
Career
Called 2002. Joined Devereux in 2014 from another specialist tax set. Attorney General’s B Panel. ‘Advocate’ Panel Member. Executive Committee Pro Bono Connect.
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.
Languages
Greek, French, some German, Italian
Memberships
RBA (Secretary from 2019), CBA, VPG, IFA.
Education
Read languages at St John’s College, Cambridge, before converting to law and completing an LLM in tax law at King’s College London.
Lawyer Rankings
London Bar > Tax: VAT and excise
(Leading Juniors)Ranked: Tier 1Marika Lemos – Devereux ‘Marika is one of the best juniors at the tax Bar. She has an encyclopaedic knowledge of tax law, works tirelessly, and has a wonderfully empathetic manner with clients.’
Devereux‘s members act for taxpayers and the government across the entire spectrum of direct and indirect tax-related mandates. The set is home to Felicity Cullen KC, who regularly advises owner managed businesses, and Barrie Akin, who acted for the taxpayer in Mitchell and Bell v HMRC, a Court of Appeal case concerning whether the taxpayer was allowed to see documents relating to a business partner in Personal Liability Notice proceedings. Marika Lemos often represents HMRC in complex cases such as Carter & Kennedy v HMRC, an appeal by the taxpayer against the decision of the First-Tier Tribunal regarding the ‘hypothetical officer test’, which found that the discovery assessment issued to the taxpayer was valid. Howard Watkinson is another key member of the set, which saw the addition of Max Schofield in January 2023 with expertise in representing large multinationals and start-up companies.
London Bar > Tax: corporate
(Leading Juniors)Ranked: Tier 2Marika Lemos – Devereux ‘Marika is simply one of the best juniors at the tax Bar. She has an attention to detail that is second-to-none, an encyclopedic knowledge of tax law, and a wonderfully empathetic client manner.’
London Bar > Tax: personal
(Leading Juniors)Ranked: Tier 1Marika Lemos –Devereux ‘Marika’s oral advocacy is first-rate, and she is famously one of the best-prepared tax counsel. Her legal submissions are clear and persuasive, and her cross-examinations are formidable.’
Devereux‘s private client practice provides comprehensive service in both advisory and contentious matters. Felicity Cullen KC is noted for her ‘thorough, thoughtful, insightful analysis’, and is experienced in advising owner managed business, as well as high and ultra-high net worth individuals. Aparna Nathan KC‘s client base includes historic estates and foreign royalty, and covers a diverse range of matters including mixed member partnership issues. Marika Lemos appeared for the taxpayer in HMRC v Wilkes, a key case concerning the validity of discovery assessments issued by HMRC.