Author Archives: Dr Stephen Daly

The Guardian and The Telegraph have posted articles in the last week picking up the quandary of buy-to-let landlords. By a combination of changes in the summer budget and autumn statement, the previously lucrative venture whereby landlords would purchase property … Continue reading →

Is it ridiculous that the CPS is still considering a ‘trial of the facts’ of the recently deceased Lord Janner? Well, in the context, not quite. If it is ridiculous to have a ‘trial of the facts’ now, it must … Continue reading →

Last week, I blogged about the Flour Tax: an episode from the 1930s in Australia which I came across whilst researching the history of the Australian Tax Office (‘ATO’). Another gem from this research is not a story, but a … Continue reading →

The final stage of my PhD focuses upon the Australian Tax System, owing to which I have come in contact with some fascinating literature exploring the history of taxation in Australia. One book for instance, +400 pages long entitled: “Working … Continue reading →

As with last year, there is likely to be much written on the blogosphere and in newspapers over the next few days dissecting George Osborne’s Autumn Statement. Rather than attempting to extensively cover it, I just seek here to tease … Continue reading →

On Friday 20 November, the Tax Law and Policy Discussion Group at Oxford had the privilege of hosting Conor Quigley QC for a talk entitled ‘Tax and State Aid Law: Recent Experiences’. Conor is the foremost expert on State Aid … Continue reading →

Yesterday evening, I sat down in the ‘Missing Bean’ café on Turl Street in Oxford to drink my customary flat white (despicable right?!) and read about the Fiat and Starbucks Commission decisions. The ‘house roast’ coffee beans at the ‘Bean’ … Continue reading →

Listed for hearing before Mrs Justice Philippa Whipple (appointed on the 1st of October) in the High Court today is the case of R (Hely Hutchinson) v HMRC. The case revolves around the controversial Mansworth v Jelley claims. Background The … Continue reading →

The proposal to abolish the Human Rights Act 1998 (‘HRA’) and replace it with a British Bill of Rights has been simmering on the back burner for some time now. It was proposed during Chris Grayling’s tenancy as Justice Secretary … Continue reading →

On the 22nd of July, the Ministry of Justice announced that it would be consulting on introducing fees for those remaining tribunals which do not currently charge. Importantly, this includes the first tier and upper tier tax tribunals. The government … Continue reading →