Author Archives: Dr Stephen Daly

Oxfam’s tag a bag scheme, whereby you make a claim for gift aid on donations of goods rather than just cash, has come under scrutiny from the tax community. It has been claimed by some that the scheme falls foul … Continue reading →

The above quote is apparently to be found above the entrance to the IRS headquarters at 1111 Constitution Avenue, Washington DC and is attributed to Oliver Wendell Holmes. But there are many other variants that are equally attributed to the … Continue reading →

The life cycle of a PhD is curious. It begins with an awning vision and an inspiration to make a great change to the world. That slowly whittles as time and personal crises elapse, so that closing to the end … Continue reading →

It’s been quite a week hasn’t it? Allegations of misfeasance, corruption, tax avoidance and evasion have been flying around. What’s curious about the fallout from Pandora’s Panama box is actually where we have ended up. This was a mass disclosure … Continue reading →

Full disclosure: I don’t trust today’s mega tech corporations. Undoubtedly, they provide services that we all like, and nowadays, even need. But I don’t trust the supranatural profits that they extract. That screams either market failure or monopolizing techniques, or … Continue reading →

‘Accelerated Payment Notice’ (or ‘Partner Payment Notice, nothing of substance turns on the distinction) judicial reviews are coming thick and fast (see: Rowe; Aston; Walapu). None so far have been successful before the Courts, although the first JR (Rowe v … Continue reading →

It’s early morning over here in New South Wales, so I’m quite late getting around to reading up on the interstices of the UK budget. As I blogged on the issue some time ago, it seems appropriate to comment on … Continue reading →

Judicial Review is an area of law which requires restraint on the part of the courts. Unlike statutory appeals which endow the court with the right to resolve disputes between parties, reviews assess the integrity of decisions against which the … Continue reading →

When I moved to the UK in 2012, it was just after Jimmy Carr had been engaged in that notorious tax scheme scandal. Since then the public’s interest in tax has been characterised by a series of ebbs and flows, … Continue reading →

In the Guardian this weekend, there was a curious column which (h/t Jolyon Maugham QC) simultaneously accused Uber of both making huge losses and as having been the beneficiary of governmental tax avoidance facilitation. What the article failed to notice … Continue reading →