Monthly Archives: March 2021

“Tax Day”, the tax administration framework and the 21st century

Posted on March 25, 2021 by Dr Stephen Daly

On the 23rd of March, dubbed by HM Treasury as “tax day”, a number of consultation documents were released. The idea is to “enhance the stability and effectiveness of the UK tax system by outlining a future pathway for its … Continue reading →

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Taking computation seriously

Posted on March 18, 2021 by Dr Stephen Daly

We all love a debate about corporation tax – or at least about corporate tax policy. But debates and arguments about theory, concepts and policy can be aided by a practical understanding of the mechanics of computation. Two examples should … Continue reading →

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“The Power to Get it Wrong” now published in April Issue of Law Quarterly Review

Posted on March 9, 2021 by Dr Stephen Daly

My 15,000word article on the State aid tax ruling cases (forthcoming for a long time now) has finally been published in the April Issue of the Law Quarterly Review and is available on Westlaw. In the article, I argue that … Continue reading →

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