Stephen Daly

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

Somerset House East Wing

Strand

London, WC2R 2LS

United Kingdom

SCHOLARLY PAPERS

19

DOWNLOADS
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Top 30,267

in Total Papers Downloads

1,849

SSRN CITATIONS

0

CROSSREF CITATIONS

3

Scholarly Papers (19)

1.

State Aid: The General Court Decision in Apple

99 Tax Notes Int'l 1317 (2020) [also published as 168 Tax Notes Federal 1791 (2020)], Virginia Public Law and Legal Theory Research Paper No. 2020-71, Virginia Law and Economics Research Paper No. 2020-17, King's College London Law School Research Paper No. 2020-46
Number of pages: 19 Posted: 21 Oct 2020 Last Revised: 12 Dec 2020
Stephen Daly and Ruth Mason
King's College London - The Dickson Poon School of Law and University of Virginia School of Law
Downloads 587 (53,824)

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State Aid, EU, Tax, Transfer Pricing, Apple, arm's length

2.

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 263 (136,350)

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EU Law; Tax Law; Public Law

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 118 (274,200)
Citation 1

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Taxpayer Privacy, Confidentiality

4.

'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 112 (284,541)

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Tax Law, Public Law, Judicial Review, Legitimate Expectations

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 103 (301,541)

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Tax, Public Law, Tax Administration, Exceptionalism

6.

The Rule of (Soft) Law

(Forthcoming 2021) King's Law Journal, King's College London Law School Research Paper Forthcoming
Number of pages: 10 Posted: 03 Dec 2020 Last Revised: 02 Feb 2021
Stephen Daly
King's College London - The Dickson Poon School of Law
Downloads 89 (333,678)

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Soft Law; Administrative Law; Rule of Law

7.

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 86 (338,584)

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Judicial Review, Tax Law, Public Law, Confidentiality

8.

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 83 (345,829)

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Tax, Public Law, Legitimate Expectations

9.

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 81 (350,823)

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HMRC powers, Legitimate expectation, Ultra vires

10.

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 64 (399,418)

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public law, tax, tribunals

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 56 (426,423)

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Tax History, Extra-statutory concessions, Administrative Discretion

12.

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 48 (456,261)

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Ombudsman; tax law; public law; soft law

13.

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 43 (477,041)

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Tax, Statutory Interpretation

14.

The Aberrant Tort of Lawful Means Conspiracy

31(1) King's Law Journal, 2020
Number of pages: 24 Posted: 14 May 2020
Stephen Daly
King's College London - The Dickson Poon School of Law
Downloads 42 (485,866)

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Tort, Conspiracy, Competition Law

15.

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 38 (499,513)

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16.

Tax Authority Advice and the Public

Stephen Daly, Tax Authority Advice and the Public, Hart Publishing, 2020
Number of pages: 34 Posted: 18 May 2020
Stephen Daly
King's College London - The Dickson Poon School of Law
Downloads 36 (508,881)

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Tax Law, Public Law, Tax Administration

17.

The Power to Get It Wrong

Law Quarterly Review, Forthcoming
Posted: 13 Apr 2020
Stephen Daly
King's College London - The Dickson Poon School of Law

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State Aid; Tax Law; Public Law

18.

The Constitutional Implications of an EU Arm’s Length Principle

(2020) 60(2/3) European Taxation
Posted: 06 Mar 2020 Last Revised: 10 Mar 2020
Stephen Daly
King's College London - The Dickson Poon School of Law

Abstract:

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Tax, EU law

19.

The Relationship between Tax Authorities, Large Multinationals and the Public

(2017) 71(5) Bulletin for International Taxation 243
Posted: 16 May 2017 Last Revised: 20 Apr 2020
Stephen Daly
King's College London - The Dickson Poon School of Law

Abstract:

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Tax, Multinationals, Revenue Authorities, Sweetheart Deals