Dr Stephen Daly is a Reader in Tax Law at King’s College London and a visiting lecturer at Imperial Business School. He teaches tax law to undergraduate students (International and Corporate Taxation) and postgraduate students (Tax Administration, Procedure and Dispute Resolution and EU Tax Law). After completing his doctoral studies and several years of teaching at the University of Oxford, he moved to King’s College London where he was first a postdoctoral researcher (2016), before becoming a (tenured) Lecturer (2018), Senior Lecturer (2021) and Reader (2024) in due course. He was previously a Lecturer in Law at the University of Birmingham. He has held visiting positions at the Max Planck Institute for Tax Law and Public Finance (as a Hugh Ault Fellow) and at the University of New South Wales. He holds degrees in law from University College Cork (BCL), University College London (LLM) and the University of Oxford (DPhil). He is also a CTA (Fellow), for which he received the Fellowship Medal (the first awarded since 2015). 

Dr Daly’s research focuses on administrative law, technical tax law and EU law. He published his first monograph with Hart Publishing (HMRC Advice and the Public (2020)) and has published in leading generalist academic journals (Cambridge Law Journal,Law Quarterly Review, Modern Law Review), specialist tax journals (British Tax Review, Bulletin for International Taxation, European Taxation, Fiscal Studies, Intertax, Tax Notes) and in various edited collections. His commentary on issues of tax law and policy has featured in The Observer, The Times, in specialist law and tax media (Bloomberg Tax, Tax Journal, Tax Notes Today International, Politico, Law360) and on the BBC World Service. 

He is a member of the Tax Law Review Committee of the Institute for Fiscal Studies, on the editorial boards of the British Tax Review (book review and reports editor) and the Journal of Tax Administration (managing editor (law)), and a member of HMRC’s Guidance Strategy Forum. 

At King’s College London he has served as Senior Tutor, Director of Mooting and Widening Participation Lead. He is currently Associate Dean for Research. 

Research interests

Stephen’s research concerns tax law, policy and administration, and can be broken down into three relatively discrete areas: the study of public law through the lens of tax administration, the relationship between tax and State aid, and the role of taxation in society.

Teaching

• LLB International and Corporate Taxation 
• LLM Tax Administration, Procedure and Dispute Resolution 
• LLM EU Tax Law 

Selected publications

• S. Daly, ‘Artificial Intelligence, the Rule of Law and Public Administration: the Case of Taxation’ (2024) Cambridge Law Journal 
• S. Daly, ‘Fiat v Commission: a misconceived approach’ (2023) Modern Law Review
• S. Daly and A. Lawton, ‘Another check of the temperature of tax teaching in the UK’ [2022] 2 British Tax Review 202
• S. Daly, ‘The OMC, intelligent accountability and monitoring national tax authorities’ (2022) 85(5) Modern Law Review 1109
• S. Daly, H. Hughson and G. Loutzenhiser, ‘Valuation for the purposes of a wealth tax’ (2021) 42(3/4) Fiscal Studies 615
• S. Daly, ‘The power to get it wrong’ (2021) 137(2) Law Quarterly Review 280
• S. Daly, Tax Authority Advice and The Public (Hart 2020)