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 (among the top-graded students). After an initial twelve-month 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 six-month pupillage at Gray’s Inn Tax Chambers, she joined chambers as a tenant in October 2005.

Her practice covers all areas of tax law and includes both contentious and non-contentious work. She enjoys acting for both UK and international clients, advising them on how best to structure their onshore and offshore trusts, their farms and businesses. While her more traditional private client practice continues to grow, 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, advising non-UK resident and/or non-UK domiciled individuals on appropriate structures for holding UK property, advising a foreign government on the availability of sovereign immunity from tax, providing VAT advice to a pension fund on the sale of commercial property, advice on the structuring of an EIS fund, etc.

She acts for taxpayers in their disputes against HMRC, regularly appearing without a leader in the tax tribunals and in the High Court. More often than not, disputes with HMRC tend to be resolved favourably, without the need for a hearing. 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 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. She teaches post-graduate students on the Tax and Estate Planning course at King’s College London and is regularly asked to lecture fellow professionals on various tax topics.

Recommendations

• Recommended in the Legal 500 for Tax: Corporate and VAT: “Offshore expert Marika Lemos gives ‘clear and practical’ advice” (2011)
  
• Ranked in Chambers and Partners 2012 in Tax: Private Client: "Marika Lemos has an outstanding reputation for onshore and offshore trusts work, acting for various high net worth individuals. She handles both advisory and trial work and is credited for her 'solid mastery of tax law'."

Reported Decisions

Andrew Berry v HMRC [2011] UKUT 81 (with Aparna Nathan)

Société Royal Gardens et Compagnie & 138 Others v The Mauritius Revenue Authority [2010] UKPC 11 (with Philip Baker QC)

Chiniah v The Commissioner of Income Tax (Mauritius) [2007] UKPC 23 (with Philip Baker QC)

Upcoming Publications

6th Edition of McCutcheon on Inheritance Tax (Sweet & Maxwell)

Publications

UK National Report on Residence of Individuals under Tax Treaties and EC Law (IBFD)

Joint author of 5th Edition of McCutcheon on Inheritance Tax (with Withers and Aparna Nathan) (Sweet & Maxwell)

Principal Editor of Whiteman and Sherry on Capital Gains Tax (Sweet & Maxwell)

Contributor to Tolley’s Property Taxation 2007-08; 2008-09; 2009-10 (Lexis Nexis)

Contributor to Tax Planning: International & Specialist 2008-09 (CCH)

Contributor to De Voil Indirect Tax Service (Customs Duties - 2008) (Butterworths – Lexis Nexis)

Articles

“Golding v Revenue and Customs Commissioners: Working farms and the ‘Character Appropriate’ Test” [2011] PCB 217

 “Tax Tip: Farming Partnerships following Atkinson v Revenue and Customs Commissioners” [2010] PCB 349

Marika has also written articles for a number of other publications, including: Tax Journal, Taxation, Gray’s Inn Tax Chambers Review, etc.

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. She is also a FRU representative, mostly representing clients in social security appeals.