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 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.
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, ChBA.
Education
Read languages at St John’s College, Cambridge, before converting to law. Completed an LLM in tax law at King’s College London.
Lawyer Rankings
London Bar > Tax: corporate
(Leading Juniors)Ranked: Tier 2Marika Lemos – Devereux ‘Marika is a star of the revenue Bar. Thorough, well-prepared, with a detailed understanding of how HMRC works and thinks. She has an excellent bedside manner – gets on well with clients and lawyers alike.’
London Bar > Tax: personal
(Leading Juniors)Ranked: Tier 1Marika Lemos –Devereux ‘Marika is a real expert in non-domicile matters and personal taxation. She is able to come up with technical and persuasive arguments and spot points many others miss.’
Devereux‘s private client offering covers estate planning, residence and domicile issues, and trust and tax matters relating to charitable donations, in addition to a range of other contentious and advisory instructions. Felicity Cullen KC advises high net worth individuals and their families in the full range of tax and trust issues, with experience acting for owner-managed businesses. Residence and domicile issues are Akash Nawbatt KC‘s area of particular specialism. Nawbatt KC represented HMRC in Gaines-Cooper v HMRC, a long-running domicile and residence appeal which has been heard before the Supreme Court. Marika Lemos advises in personal tax matters in the UK and internationally, and appears for both HMRC and prominent taxpayer clients in litigation.
London Bar > Tax: VAT and excise
(Leading Juniors)Ranked: Tier 1Marika Lemos – Devereux ‘Marika is a star of the revenue Bar. Thorough, well-prepared, with a detailed understanding of how HMRC works and thinks. She has an excellent bedside manner – gets on well with clients and lawyers alike.’
Devereux offers ‘excellent strength in depth, across all areas of tax law‘, with a ‘top-notch’ VAT offering. eith a record of acting for companies, individual taxpayers and the government in contentious and non-contentious work. Felicity Cullen KC is particularly active on behalf of owner-managed businesses, with experience handling complex multijurisdictional issues. Marika Lemos is frequently active on behalf of government clients, including both HMRC and the Attorney General of the Isle of Man. David Bedenham joined the group from 11KBW in April 2024, and brings experience acting at the Upper Tribunal and Court of Appeal. Bedenham acted for the taxpayer in the VAT Umbrella Litigation, representing over 20,000 appellants in one of the largest ever class action appeals in the First-tier Tribunal. Max Schofield specialises in indirect tax, and covers VAT, SDLT, and customs and excise duties. Howard Watkinson is a key name, with experience in both civil and criminal matters.