Publications
Books (scroll down for Articles)
EU Customs, Trade and VAT, Private Client
EC Customs Law, 2nd edition, March 2008 (OUP)
"...simply the most up to date and comprehensive handbook on customs matters currently available in the English language."
"This is a book for lawyers litigating customs cases in Court, for the judges that will have to decide those cases, for scholars but also for those dealing with legal customs issues in the national customs administrations or in private companies."
Davide Rovetta, Global Trade and Customs Journal Vol 4, Issue 11/12, p409-410.
"What is now commonly referred to as "Lyons" has become, since its first edition, a standard reference work for practitioners in the field of trade and customs legislation and will without any doubt continue to be so for a long time to come."
Jean-Michel Grave [2009] CMLRev. 1363.
Christina Moëll of the European Law Review noted of the 1st edition: "The writing is skilful... Such an achievement could not have been possible without the author's profound knowledge and experience of the subject. ...It is essential reading to all those concerned with trade and customs law.."
Both the first and second editions have been cited in Opinions of Advocates General in the ECJ.
Contributor to Value Added Tax: Commentary & Analysis (Sweet & Maxwell) August 2009.
Private Client Tax
European Cross-Border Estate Planning (Sweet and Maxwell)
Gen Editor: Timothy Lyons. Looseleaf up-dated regularly. Timothy Lyons' introduction is "compulsory reading for international estate planners" according to the Foreword by John F Avery Jones CBE. Endorsed by STEP.
The International Guide to the Taxation of Trusts (IBFD: Editor with Anuschka Bakker)
Looseleaf: updated regularly.
Articles
Tax, Customs, and EU Law (scroll down for Private Client Tax)
State Aid, Tax and Abuse of Law. A chapter in Prohibition of Abuse of Law ed.
Rita de la Feria and anr, Hart Publishing, forthcoming.
Philips Electronics Ltd v HMRC: More unjustifiable restrictions on loss relief
[2010] British Tax Review ("BTR") 46.
Expert Comment, CFC Proposals: Is the proposed regime EU compliant?
Tax Journal, 8 Feb 2010, p16.
Promoting Good Governance in Tax Matters
[2009] BTR 361.
Notes on Commission Regulation 414/2009
(Entry and Exit Summary Declarations etc.) Highlights and Insights on European Taxation [2009]
Class IV ACT: limited benefits for all
[2007] BTR 114.
What will the ECJ decide tomorrow?
[2006] BTR 399.
Marks & Spencer: something for everyone
[2006] BTR 9.
A drive to curb the power of the ECJ
[2005] BTR 449.
Marks & Spencer: striking a balance
[2005] BTR 251
Film Schemes and the Limitations of GAAR - A Case from New Zealand
Irish Tax Review July 2005, Vol 18, No 4, 384-389.
Marks & Spencer: striking a balance
[2005] BTR 251-260.
Direct Taxation and the Court of Justice - the Virtues of Consistency
ERA Forum 2/2004, 174-184.
Out with an exit charge: Hughes de Lasteyrie du Saillant
[2004] BTR 589-594.
The Heirs of H. Barbier: Taxing Estates in the EU
[2004] BTR 185-188.
Tax in a single market - Bosal and Marks and Spencer plc
[2003] BTR 443-449
Discrimination Against Individuals and Enterprises on Grounds of Nationality: Direct Taxation and the European Court of Justice
[1994] BTR 554-571 and [1995/6] EC Tax Journal 27-50.
Private Client Tax
Charity only begins at home
STEP Journal April 2009, p23
The Contemporary Usufruct
with R Frimston, Private Client Business [2009] 33-44
Out with an exit charge: Hughes de Lasteyrie du Saillant
[2004] BTR 589-594.
The Heirs of H. Barbier: Taxing Estates in the EU
[2004] BTR 185-188.
Double Taxation of Estates, Inheritances and Gifts in the EU and the Anglo-American Trust
[1997] European Taxation 74-94.