Author Archives: Dr Stephen Daly

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About Dr Stephen Daly

Reader (Associate Professor) in Tax Law at King's College London and General Editor of the British Tax Review.

The Good Law Project’s Uber case

Posted on March 21, 2017 by Dr Stephen Daly

Jolyon Maugham QC recently started the ‘Good Law Project’, which seeks to “use strategic legal cases both to change how the law works and to drive demand for further law change”. The first such case seeks to challenge the business … Continue reading →

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Gulliver v HMRC and the appeal/review distinction

Posted on March 20, 2017 by Dr Stephen Daly

Many countries operate a system of ‘rulings’ whereby taxpayers can approach the revenue authority of that country and ask for a determination in relation to particular elements of their tax affairs or in relation to specific transactions. Some countries have … Continue reading →

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Case note in the British Tax Review

Posted on March 7, 2017 by Dr Stephen Daly

In a piece published in the March issue of the British Tax Review (available on Westlaw and here), I look at the recent case of Ingenious Media. This is a case I have blogged about on numerous occasions (here, here, here and here). … Continue reading →

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“Health warnings” and legitimate expectations: Samarkand

Posted on February 27, 2017 by Dr Stephen Daly

In the recent Samarkand case, the Court of Appeal upheld the conclusions of the Upper Tribunal, thereby dismissing the taxpayers’ appeals and judicial review claims, in addition to dismissing HMRC’s cross appeal. The case itself has gained attention generally for … Continue reading →

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The Commission, rulings and a prior question of deference

Posted on February 23, 2017 by Dr Stephen Daly

Noise in terms of the Commission’s investigation into purported breaches of State aid provisions by Member States has been increasing steadily over the past two and a half years. To recap, the Commission has opened a number of investigations (and … Continue reading →

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Legal accountability in the case of HMRC

Posted on February 2, 2017 by Dr Stephen Daly

The Public Accounts Committee, a body charged with responsibility on behalf of Parliament for holding HMRC to account, noted in 2011 that it had ‘serious concerns that large companies are treated more favourably by [HMRC] than other taxpayers’ (Public Accounts … Continue reading →

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MyWaitrose Card and Taxpayer Privacy

Posted on November 16, 2016 by Dr Stephen Daly

A confession: I shop at Waitrose. Readers with similar shopping habits will know that signing up for and using a Waitrose card comes with many benefits – free coffee, newspaper at the weekend, discounts on selected items etc. All you … Continue reading →

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Ingenious Media Part 4: confidentiality, the Public Accounts Committee and Anthony Inglese

Posted on October 24, 2016 by Dr Stephen Daly

I would be a terrible lawyer in practice. Far too much of my time is spent thinking about the way that things ought to be and why they are the way they are. The most important thing for a client … Continue reading →

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The Taxing Consequences of Brexit

Posted on October 20, 2016 by Dr Stephen Daly

With Article 50 now set to be triggered before the end of March 2017, it is timely to reflect upon the extent of what shall be up for grabs in the negotiation. In an article entitled ‘The Taxing Consequences of … Continue reading →

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Oversight of HMRC soft-law: lessons from the Ombudsman

Posted on September 29, 2016 by Dr Stephen Daly

My latest article entitled ‘Oversight of HMRC soft law: lessons from the Ombudsman’ has just been published in the Journal of Social Welfare and Family Law. There is a link to the published version here. The article seeks to set … Continue reading →

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