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Timothy Lyons

ARTICLES
Drink to that!
The European Court of Justice was bereft of Christmas spirit in its recent decision in Staatssecretaris van Financiën v Joustra, as TIMOTHY LYONS QC explains.
13 December 2006
Finding the facts

TIMOTHY LYONS, barrister, considers the importance of evidence in cases before the tax tribunals.

11 September 2002
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Practice tip: Three Rs for accountants Readers’ forum: What are the tax implications of gifts to politicians? Readers’ forum: Exception for family or personal relationships Readers’ forum: Can interest from joint account be divided other than equally? Readers’ forum: Is option to tax possible for rooftop land sale to build flats?
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Crackdown on national minimum wage compliance Reminder of voluntary contributions deadline Interactive tool launched Increased tax rates could drive business owners abroad Nudge letters target missing 2022-23 returns
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Qualifying trading began after deadline Compatibility of exit tax legislation with EU law Difference between calculating a claim and making one Properties in Malta were subject to UK tax Reasonable excuse for failing to submit returns on time
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This week's opinion: 24 October 2024 Qualifying trading began after deadline Compatibility of exit tax legislation with EU law Difference between calculating a claim and making one Properties in Malta were subject to UK tax
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