read modern languages as an undergraduate at St John’s College, Cambridge. She speaks Greek, French, German and Italian (the first two fluently).

She was called to the bar in October 2002, having converted to law at City University and having completed her vocational training at ICSL (where she was among the top-graded students). After an initial twelve-month period of pupillage in tax chambers, she worked in Brussels at the European Commission’s DG-TAXUD gaining first-hand experience of legislating from the European perspective. On her return to London, following a further six-month period of pupillage at Gray’s Inn Tax Chambers, she joined chambers as a tenant in October 2005.

She practises in all areas of tax law on both contentious and non-contentious matters. She enjoys advising and acting for private clients, particularly in relation to their UK and offshore trusts and businesses. While her more traditional private client practice continues to expand, recent and ongoing work includes advising on two cross-border public mergers and a public takeover, the restructuring of incentives and management structure in connection with the global expansion of a UK based hedge-fund group, the corporate restructuring of a major financial institution, and advising non-UK residents on appropriate structures for holding UK property.

She has appeared without a leader in the tax tribunals and in the High Court. She brings experience of long-standing complex international trust litigation to her practice and attributes her good commercial sense to having worked in a shipping business before joining the bar.

She writes on tax extensively. Most notably she has co-authored the 5th edition of McCutcheon on Inheritance Tax and is a principal editor of Whiteman & Sherry on Capital Gains Tax. Her particular interest in private client matters with a foreign element led to her agreeing to write the UK National Report on Residence of Individuals under Tax Treaties and EC Law for the IBFD (to be published in early 2010).

While taking an LLM in tax law at King’s College London, she was asked to teach on the tax course. She now teaches Tax and Estate Planning and VAT to post-graduate students on a part-time basis.

Reported Decisions

Chiniah v The Commissioner of Income Tax (Mauritius) [2007] UKPC 23 (appearing as a junior to Philip Baker QC)

Upcoming Publications

UK National Report on Residence of Individuals under Tax Treaties and EC Law for the IBFD

Publications to date

Joint author of 5th Edition of McCutcheon on Inheritance Tax (with Withers and Aparna Nathan)
Principal Editor of Whiteman and Sherry on Capital Gains Tax
Contributor to De Voil Indirect Tax Service (Customs Duties)
Contributor to Tolley’s Property Taxation 2007-08; 2008-09; 2009-10
Contributor to CCH’s Tax Planning: International & Specialist 2008-09

She has written articles for Taxation and Gray’s Inn Tax Chambers Review

Professional Memberships

VAT Practitioners’ Group
Revenue Bar Association
Chancery Bar Association
International Fiscal Association

Pro Bono

Marika is a member of the panel of the Bar Pro Bono Unit.  She accepts referrals from tax charities and the Bar Pro Bono Unit on all tax matters.  Her pro bono work includes successfully defending taxpayers in bankruptcy proceedings in the High Court against HMRC.