Cases

Recent matters:
 
Amongst a wide range of matters involving direct and indirect tax, as well as EU law:
 
 
VAT appeals concerning the proper transposition of exemptions into UK law. 
Targetti v HMRC (validity of an anti-dumping regulation/access to information)
Use of the Zwaartveld procedure to obtain information from the Commission
Issues relating to bank state aid
Compatibility of direct tax provisions with the fundamental freedoms
Applications on behalf of trustees involving UK and non-UK tax and commercial matters
UK tax treatment of usufructs
Member of the EU Savings Directive Group assisting the European Commission in the review of the EU Savings Directive

Reported cases include:

Case C-419/02 BUPA Hospitals Ltd v CCE [2006] ECR I-1685 (ECJ) heard together with Halifax plc v CCE [2006] ECR I-1609: VAT input tax and abuse

R v Dimsey [2002] 1 AC 509, [2001] UKHL 46 (House of Lords) transfer of assets abroad, human rights and cheating the public revenue

Case C-296/95 The Queen v CCE, ex parte EMU Tabac SARL [1998] ECR I-1605 (ECJ): Excise duty on cross-border movements of goods

Timothy Lyons, QC, 4-5, Gray's Inn Square, has a varied practice which includes UK and EU direct and indirect tax, EU customs and WTO law, anti-dumping duty, trade and state aid law.

"...one of the foremost EC customs and tax law litigators." GTCJ [2009] Vol 4, p409.

Timothy Lyons is also Assistant Editor (European Law) of the British Tax Review, a consulting editor for the EC Tax Journal, and the author of the highly-regarded book EC Customs Law.

He is a Visiting Professor at the London School of Economics and the University of Porto and an occasional lecturer at the International Bureau of Fiscal Documentation (Amsterdam) and the International Tax Centre (Leiden).

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