Marinating beef with lime juice for someone with dietary restrictions
As a general rule when cooking for other people, if an ingredient is not allowed, or off the list, it should simply not be used.  There should be no consideration given to whether or not the impact of the ingredient remains after preparation.  It should just be avoided.  Taken to the extreme, the potential is death to the consumer.  I emphasize the extreme simply to make the point.  There are plenty of ways to overcome the restriction of ingredients.  In fact, these restrictions often provide the motivation for new and interesting techniques and flavors.  So, skip the citrus, and any other ingredient your guest can't consumer, and find a work-around.