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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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Automated tracking system for taxpayers could save £36m a year, study shows Welsh income tax rates are unchanged Business expenditure on R&D rises in 2023 HMRC targets landlords who may have undeclared rents Lump sums cannot be returned to pension scheme
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No extenuating circumstances to extend deadline Delay in issuing penalties was no excuse for late return Sales of occupation income avoidance rules apply Whole of settlement was not subject to tax Payments were taxable as earnings
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