Stephen Daly

King's College London – The Dickson Poon School of Law

Somerset House East Wing

Strand

London, WC2R 2LS

United Kingdom

SCHOLARLY PAPERS

12

DOWNLOADS
Rank 45,805

SSRN RANKINGS

Top 45,805

in Total Papers Downloads

920

SSRN CITATIONS

0

CROSSREF CITATIONS

3

Scholarly Papers (12)

1.

The Taxing Consequences of Brexit

(2016) 27(3) King's Law Journal 463-472
Number of pages: 8 Posted: 19 Oct 2016 Last Revised: 22 May 2017
Stephen Daly
King's College London – The Dickson Poon School of Law
Downloads 246 (127,050)

Abstract:

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EU Law; Tax Law; Public Law

2.

'R. (Hely-Hutchinson) v HMRC: Fairness in Tax Law and Revenue Guidance

(2016) British Tax Review 18
Number of pages: 11 Posted: 13 Mar 2016 Last Revised: 08 Mar 2017
Stephen Daly
King's College London – The Dickson Poon School of Law
Downloads 102 (267,206)

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Tax Law, Public Law, Judicial Review, Legitimate Expectations

3.

UK National Report: EATLP Annual Congress 2018 on Tax Transparency

Number of pages: 18 Posted: 20 Nov 2017 Last Revised: 10 Jul 2018
Stephen Daly
King's College London – The Dickson Poon School of Law
Downloads 77 (318,734)
Citation 1

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Taxpayer Privacy, Confidentiality

4.

R. (Ingenious Media) v HMRC: Public Disclosures and HMRC's Duty of Confidentiality

(2017) 1 British Tax Review 10, King's College London Law School Research Paper No. 2017-25
Number of pages: 14 Posted: 10 Mar 2017 Last Revised: 09 Jun 2017
Stephen Daly
King's College London – The Dickson Poon School of Law
Downloads 77 (318,734)

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Judicial Review, Tax Law, Public Law, Confidentiality

5.

Tax Exceptionalism: A UK Perspective

3(1) Journal of Tax Administration 95, King's College London Law School Research Paper No. 2017-31
Number of pages: 15 Posted: 24 May 2017 Last Revised: 07 Aug 2017
Stephen Daly
King's College London – The Dickson Poon School of Law
Downloads 76 (321,148)

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Tax, Public Law, Tax Administration, Exceptionalism

6.

Legitimate Expectations and HMRC Advice

(2018) 77(2) Cambridge Law Journal 265
Number of pages: 3 Posted: 21 Dec 2017 Last Revised: 11 Jul 2018
Stephen Daly
King's College London – The Dickson Poon School of Law
Downloads 75 (323,652)

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Tax, Public Law, Legitimate Expectations

7.

Recent Developments in Tax Law: Vires Revisited

(2016) 2 Public Law 190-198
Number of pages: 9 Posted: 27 Apr 2016
Stephen Daly
King's College London – The Dickson Poon School of Law
Downloads 66 (347,060)

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HMRC powers, Legitimate expectation, Ultra vires

8.

Public Law in the Tax Tribunals and the Case for Reform

(2018) 1 British Tax Review 94
Number of pages: 20 Posted: 28 Dec 2017 Last Revised: 13 May 2018
Stephen Daly
King's College London – The Dickson Poon School of Law
Downloads 54 (383,300)

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public law, tax, tribunals

9.

Oversight of HMRC Soft Law: Lessons from the Ombudsman

(2016) 38(3) Journal of Social Welfare and Family Law 343-360
Number of pages: 34 Posted: 27 Jul 2017
Stephen Daly
King's College London – The Dickson Poon School of Law
Downloads 41 (429,415)

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Ombudsman; tax law; public law; soft law

10.

Scott v HMRC: Principles, Policies and Interpretation

(2018) 4 British Tax Review 381, King's College London Law School Research Paper No. 19-7
Number of pages: 7 Posted: 01 Nov 2018
Stephen Daly
King's College London – The Dickson Poon School of Law
Downloads 40 (433,510)

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Tax, Statutory Interpretation

11.

The Life and Times of ESCs: A Defence?

Stephen Daly, 'The Life and Times of ESCs: A defence?' in 'P. Harris and D. de Cogan (eds), Studies in the History of Tax Law: Volume 8 (Hart 2017), King's College London Law School Research Paper No. 2017-36
Number of pages: 38 Posted: 15 May 2017 Last Revised: 22 May 2018
Stephen Daly
King's College London – The Dickson Poon School of Law
Downloads 36 (450,134)

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Tax History, Extra-statutory concessions, Administrative Discretion

12.

Administrative Inconsistency in the Courts

Judicial Review (Forthcoming)
Number of pages: 5 Posted: 17 Oct 2018
Stephen Daly and Joe Tomlinson
King's College London – The Dickson Poon School of Law and University of York
Downloads 30 (477,434)

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Other Papers (1)

Total Downloads: 85
1.

The Relationship between Tax Authorities, Large Multinationals and the Public

(2017) 71(5) Bulletin for International Taxation 243
Number of pages: 14 Posted: 16 May 2017 Last Revised: 11 Jun 2017
Stephen Daly
King's College London – The Dickson Poon School of Law
Downloads 85 (404,972)

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Tax, Multinationals, Revenue Authorities, Sweetheart deals