Barrister Timothy Lyons QC

Timothy Lyons QC

Year of call:

+44 (0)20 7832 1111

“He has a breadth of expertise in tax and European law which is extremely helpful and unusual.” “Absolutely top quality and very commercially minded.” 
Chambers & Partners 2016

The early years of Timothy’s career were spent doing general chancery work. He then spent a considerable time in revenue chambers and now deals with a wide range of public and commercial law matters. Particular areas of interest include:

  • Direct and indirect tax disputes (VAT, excise duty, national insurance) – including EU and international aspects.
  • Arbitrations under double tax and bilateral investment treaties.
  • EU customs duties; anti-dumping and countervailing duties.
  • Trade and WTO law – disputes and arbitrations.
  • General EU law – internal market; environment, external relations.
  • EU state aid and public procurement law
  • All aspects of the community infrastructure levy
  • Private client – trusts, succession, conflict of laws, taxation and Court of Protection work.

Timothy’s interest in international matters has led to him advising foreign governments as well as businesses and high net wealth individuals. He represents in court, and advises, trustees of both domestic and international trusts on a wide range of issues and is a member of STEP’s Cross-Border Estates Group and its EU Committee.

Timothy has been called to the  Bar of the Republic of Ireland (1998) and is also a member of the London Court of International Arbitration.

Publications include: EC Customs Law (OUP, 2nd ed, 2008); European Cross-Border Estate Planning (Sweet & Maxwell) General editor. State Aid, Tax and Abuse of Law in Prohibition of Abuse of Law: A New General Principle of EU Law? (Hart Publishing, 2011); Ways to tackle inheritance cross-border tax obstacles facing individuals within the EU (European Commission Expert Group, 2016) and regular contributions to the British Tax Review.

Significant Cases

  • P  v Asst Dir. Adult Social Care, Newcastle CC and CICA (CoP – trusts of property) [2015] EWCOP 87
  • Case C-84/15 Sonos Europe BV v Staatssecretaris van Financiën (EU customs law – reference from the Hoge Raad der Nederlanden to the CJEU, 2015).
  • Targetti (UK) Ltd v HMRC – (2012) validity of EU anti-dumping regulation.
  • BUPA v HMRC heard together with Halifax plc v CCE [2006] ECR I-1609 (VAT input tax and abuse of law).
  • R v Dimsey [2002] 1 AC 509, transfer of assets abroad, human rights law and taxation.
  • Case C-296/95 The Queen v CCE, ex parte EMU Tabac SARL [1998] ECR I-1605 (excise duty on cross-border movements of goods).

Call +44 (0)20 7832 1111 for more information

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