Author Archives: Dr Stephen Daly

This blog and some published work which has emanated from it has focused upon what happens when HMRC gets it wrong – when the authority advises a taxpayer, but that advice turns out to be wrong for instance whether the … Continue reading →

A new peer-reviewed working paper from Dr Ulrike Spangenberg (Umea University), Prof Ann Mumford (King’s College London) and myself has just been uploaded here. The abstract for the piece reads as follows: “This paper analyses existing tax competences in EU … Continue reading →

A college lecturer at the University of Oxford tutors students in a particular course, helping them on their voyage towards the exam (in addition to helping them pick up additional skills also). However, the college lecturer will generally not set … Continue reading →

A discussion paper by Tracey Bowler for the Tax Law Review Committee, a Committee of the Institute for Fiscal Studies, was released in November and focuses upon ‘new’ HMRC powers. Vanessa Houlder gives an overview of the paper in a … Continue reading →

On the 12th of December 2017, the Court of Appeal handed down judgment in the joined cases of Rowe v HMRC and Vital Nut v HMRC, in which dozens of taxpayers challenged the decision of HMRC to issue to them … Continue reading →

Before anything can actually be assessed, there must be information that can form the basis of the assessment. This is true in tax as it is in any other walk of life. A further question arises in respect of the … Continue reading →

Judgment in the case of R (Aozora) v HMRC [2017] EWHC 2881 (Admin) was handed down yesterday. Once again, a taxpayer sought to rely upon the doctrine of legitimate expectations. Once again, the taxpayer lost. The case however flags up … Continue reading →

Over the past few days, I have had the pleasure of marking around 50 tax essays. And I do mean it has been a pleasure, because in the process of marking you must confront the fundamentals underpinning the questions that … Continue reading →

In a recent article for the British Tax Review (see here for Peacock, ‘The “Margin of Appreciation” Afforded in the Tax Tribunals: is there any Limit to Judicial Deference?’ (2017) BTR 404), Jonathan Peacock QC explores recent caselaw where taxpayers … Continue reading →