Dr Stephen Daly

About

A Reader in Tax law at King’s College London, Dr Stephen Daly studies what tax law, policy and administration can do in a society committed to the Rule of Law, fairness and democracy. He has published over 40 papers in leading generalist law journals (Cambridge Law Journal, Law Quarterly Review, Modern Law Review), specialist tax journals (British Tax Review, Bulletin for International Taxation, European Taxation, Fiscal Studies, Intertax, Virginia Tax Review) and various edited collections. His first sole-authored, award-winning monograph Tax Authority Advice and the Public (2020) on the Rule of Law implications of HMRC giving advice to taxpayers has been described as ‘important’ (Dr Giorgio Beretta, Amsterdam); ‘a fine monograph’ (Professor Hans Gribnau, Tilburg); ‘excellent’ (Professor Steven Vaughan, Monash); and ‘a point of reference’ (Professor Dominic de Cogan, Cambridge). His commentary on issues of tax law and policy has featured in The Business Post, The Irish Examiner, The Irish Times, The Observer, The Times, specialist law and tax media (Bloomberg Tax, Tax Journal, Tax Notes Today International, Politico, Law360) as well as on the BBC World Service.

Stephen holds degrees in law from University College Cork (BCL, graduating top of the class), University College London (LLM, graduating top of his class) and the University of Oxford (DPhil). He also became a CTA (Fellow) in 2023, for which he received the Fellowship Medal (the first awarded since 2015). After completing his doctoral studies and several years of teaching at the University of Oxford, Dr Daly joined King’s College London where he was first a postdoctoral researcher (2016), before becoming a (tenured) Lecturer (2018), Senior Lecturer (2021) and Reader (2024). He was previously a Lecturer in Law at the University of Birmingham.

In 2026, he became the youngest ever sole General Editor of the British Tax Review, a world leading tax law journal. He is also a member of HMRC’s Guidance Strategy Forum and the Tax Law Review Committee of the Institute for Fiscal Studies.

At King’s College London he is Associate Dean (Research). He has previously served as Senior Tutor, Director of Mooting and Widening Participation Lead.

Research interests

Artificial intelligence and tax administration

Pollyanna tells us AI brings efficiency and effectiveness. Cassandra tells us it threatens democracy. Neither are inexorable or pre-determined. In Stephen’s work on AI and tax administration, he has sought to articulate how AI ought to be regulated as well as how it can advance the Rule of Law, foster trust and further democratic legitimacy.

Selected publications:

The Rule of Law in taxation

Taxes are imposed by law and so fidelity to the Rule of Law should be paramount. But what does it mean? And what do its demands mean for the scope of tax authority powers and the rights of taxpayers? These are some of the issues Stephen has tackled in his writings on the Rule of Law in taxation.Selected publications:

Taxation and State aid law (anti-subsidy rules)

Multinationals must pay the taxes that are due under the law. But politicians (and administrators) are liable to favour them through their laws and administration in return for promises of investment, continued presence in the jurisdiction and contributions to the public purse. Anti-subsidy rules, known as ‘State aid’ rules in the EU, regulate that temptation. What the purpose of those rules should be and how they interact with tax law and administration are issues that Stephen addresses in his work.

Selected publications:

The role of taxation in society

Stephen’s research also considers the role that taxation plays in society, with his work investigating how tax law can be interpreted to promote values such as sustainability,  how tricky problems of valuation can be overcome so that wealth taxes can be levied,  how the tax system can be engineered to implement fiscal, health and social policy,  and how tax is taught in universities.

Selected publications:

Profiles