Dr Stephen Daly is a Reader in Tax Law at King’s College London. He teaches tax law to undergraduate students (International and Corporate Taxation) and postgraduate students (Tax Administration, Procedure and Dispute Resolution and EU Tax Law). He holds degrees in law from University College Cork (BCL, graduating first in the class), University College London (LLM, graduating first in the 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).
Dr Daly’s research focuses on administrative law, technical tax law and EU law. He published his first sole authored monograph with Hart Publishing (HMRC Advice and the Public (2020)) and is publishing his second with Cambridge University Press (Comparative Tax Administration: The Rule of Law in Tax Administration in Germany, the UK and the US). With Ruth Mason, he will publish a monograph with Oxford University Press on fiscal State aid (Tax and State aid: After Apple). He has published over 40 papers in leading generalist academic 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, Tax Notes, Virginia Tax Review) and various edited collections. 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.
After completing his doctoral studies and several years of teaching at the University of Oxford, Stephen moved to King’s College London where he was first a postdoctoral researcher (2016), before becoming a (tenured) Lecturer (2018), Senior Lecturer (2021) and Reader (2024) in due course. He was previously a Lecturer in Law at the University of Birmingham and has given guest lectures at the Geneva Graduate Institute, University of Lausanne, University of Oxford and University of Virginia. He has held visiting positions at the Max Planck Institute for Tax Law and Public Finance (as a Hugh Ault Fellow), Oxford University Centre for Business Taxation and the University of New South Wales.
He is a member of the Tax Law Review Committee of the Institute for Fiscal Studies, the editorial board of the British Tax Review (case notes editor), and HMRC’s Guidance Strategy Forum.
At King’s College London he has served as Senior Tutor, Director of Mooting and Widening Participation Lead. He is currently Associate Dean for Research.
Profiles:
Dr Stephen Daly 