Personally I have no preferences though for certain things Lime is better,for example Lime Juice (fresh) versus Lemon Juice (fresh). Zest of Lemon is probably better (as a taste enhancer) than Lime zest. There are certain things one usually does mainly with Lemon, for example Lemon Tart. One can make pickles with Lemon, but I prefer Lime Pickles.
If you see following table of values - which I usually do not care - both look quite similar:
What is worth a “portion” of lemon and lime?
Volume/weight Lemon without peel, 5,4 cm diameter /58 G Lime, 1 average (5 cm diameter) /67 G
Calories 17 20
Proteins 0,6 G 0,5 G
Glucids 5,4 G 7,1 G
Lipids 0,2 G 0,1 G
Food fibres 1,6 G 1,9 G
Source: Canada health. Canadian file on the nutritive elements, 2005