Monthly Archives: September 2016

Oversight of HMRC soft-law: lessons from the Ombudsman

Posted on September 29, 2016 by Dr Stephen Daly

My latest article entitled ‘Oversight of HMRC soft law: lessons from the Ombudsman’ has just been published in the Journal of Social Welfare and Family Law. There is a link to the published version here. The article seeks to set … Continue reading →

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HMRC, the Panama Papers and the use of leaked information

Posted on September 16, 2016 by Dr Stephen Daly

Last week at the Society of Legal Scholars conference in Oxford, Michael Dirkis of the University of Sydney presented a paper entitled ‘Having your cake and eating it too: The role of the judiciary in facilitating the effectiveness of exchange … Continue reading →

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The APN litigation continues

Posted on September 8, 2016 by Dr Stephen Daly

Introduced in 2014, the ‘Accelerated Payments Regime’ has been challenged now numerous times. This is unsurprising. Taxpayers who engaged in schemes some years ago are finding themselves with a significant tax bill which must be paid within a very short … Continue reading →

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The curious case of Apple

Posted on September 7, 2016 by Dr Stephen Daly

What to make of the Commission’s decision that Ireland granted State Aid to Apple to the tune of up to €13bn? On the one hand, very little as we are yet to see the full decision and all the relevant … Continue reading →

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