Preheat the oven to 350°F. Prepare a muffin pan with 12 cupcake liners.
In a medium bowl, whisk together the flour, baking powder, baking soda and salt. Set it aside for later.
1¼ cups all purpose flour, 1½ teaspoons baking powder, ¼ teaspoon baking soda, ¼ teaspoon salt
In a large stand mixer bowl with the paddle attachment, cream the butter on low speed for about a minute until smooth.
¾ cup butter
With the mixer still on low, slowly drizzle in the sugar. Once incorporated, turn up the speed to medium and beat for 2 minutes, scraping down the sides a couple of times for even mixing.
¾ cup sugar
On the lowest speed setting, add the eggs one a time, beating for 20 seconds after each addition.
2 large eggs
Increase the speed to medium and beat for another 2 minutes, aiming for a pale yellow and fluffy batter.
With the mixer on low, gradually add the dry ingredients to the wet ingredients. Stop mixing once you can't see any more streaks of flour. Don't over mix.
Pour in the milk along with the lemon juice and zest. Use the lowest speed setting and mix until just combined.
¼ cup whole milk, 1½ tablespoons lemon zest, ⅓ cup lemon juice
Divide the batter evenly between between the 12 cupcake liners - they should be about two-thirds full.
Bake in the center of the preheated oven for 18 to 21 minutes or until the are risen, a pale golden brown and a toothpick inserted into the middle comes out clean or with a few moist crumbs.
Remove from the oven and leave to cool in the muffin pan for 5 minutes then turn out onto a wire rack to completely cool.