Practice Areas

Timothy Lyons QC

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 (fundamental freedoms, state aid, public procurement); environment; external relations;
  • Private client – trusts, succession, conflict of laws, and taxation.

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.

Recommendations

Timothy is recommended as a leading Silk for Indirect Tax in Chambers UK 2015 and in the Legal 500 2014 for Tax: corporate and VAT. He is also recommended in Legal Experts, 2012 as a leading expert in Tax - VAT, C&E.

Chambers and Partners
"A very good barrister who clearly knows his customs law." (2015)

"He is very knowledgeable, clear in his arguments, and is a stylish speaker." (2014)

"...valued for his expertise on VAT and EU customs and trade duties." (2013)

Legal 500, 2014
"Helpful, imaginative, approachable and hands on," (2014)

 “authority on EU customs and trade duties” (2013)

 A “top-level silk” (2012)

Global Trade and Customs Journal [2009] 409.
"...one of the foremost EC customs and tax law litigators".

Quotes

Chambers and Partners
"A very good barrister who clearly knows his customs law." (2015)

"He is very knowledgeable, clear in his arguments, and is a stylish speaker." (2014)

"...valued for his expertise on VAT and EU customs and trade duties." (2013)

Legal 500, 2014
"Helpful, imaginative, approachable and hands on," (2014)

 “authority on EU customs and trade duties” (2013)

 A “top-level silk” (2012)

Global Trade and Customs Journal [2009] 409.
"...one of the foremost EC customs and tax law litigators".

Appointments

Fellow of the European Law Institute

Visiting Professor: London School of Economics; Porto University

Occasional lecturer: Leiden International Tax Centre and Academy of European Law (Trier)

Assistant Editor (European Law) British Tax Review

Member of the editorial board of Global Trade and Customs Journal

Occasional lecturer: Leiden International Tax Centre, Academy of European Law (Trier) and University of Münster

Related News

Timothy Lyons QC speaking at European Judicial Network Training Conference
Timothy Lyons QC and Kelly Stricklin-Coutinho published in Tax Journal on State Aid
Timothy Lyons QC speaking at International Fiscal Association Conference

Publications

European Cross - Border Estate Planning Sweet and Maxwell 20 December 2012
State Aid, Tax and Abuse of Law in - Prohibition of Abuse of Law: A New General Principle of EU Law? Hart Publishing, 2011 2011
Value Added Tax: Commentary and Analysis (contributor) Sweet & Maxwell
International Guide to the Taxation of Trusts IBFD
EC Customs Law Oxford University Press 27 March 2008

Articles

International taxation and the BEPS Action Plan: challenged by modernity?
Tax and bilateral investment treaties
State aid & tax rulings - Q&A
The modernisation of EU state aid law and taxation
The Financial Transaction Tax and the EU.
FA 2013: TV production and video games
FA 2013: Overpayment relief and EU law
FA 2013: heritage maintenance settlements
The financial crisis, tax avoidance and an EU GAAR
EU Commission Tackles IHT Cross-Border Obstacles
Heading for the dump? Will an EU investigation into "dumping" by Chinese solar panel suppliers undermine Decc's assumption that solar subsidies can be slashed?
Section 199: relief from VAT on low value goods: restriction relating to Channel Islands - Low Value Consignment Relief for VAT
Commission and Spain v Gibraltar and the United Kingdom: a landmark case on engineered tax regimes
EU Commission Tackles IHT Cross-Border Obstacles

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