![Stephen Daly](/newimages/person-profile/2022b/stephen-daly-resized-headshot-312.xe5ac8f06.png?w=160&h=240&crop=160,160,0,24&f=webp)
Dr Stephen Daly
Senior Lecturer in Corporate Law
Research interests
- Law
Biography
Stephen is a Senior Lecturer in Law at King’s College London. He teaches tax law to undergraduate students (International and Corporate Taxation) and postgraduate students (Tax Administration, Procedure and Dispute Resolution and EU Tax Law). He previously taught at the Universities of Birmingham and Oxford and 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) and was awarded the Chartered Institute of Taxation’s Fellowship Medal in 2024 (the first awarded since 2015).
He published his first monograph with Hart Publishing (HMRC Advice and the Public (2020)) and has published in leading generalist (Law Quarterly Review, Modern Law Review) and specialist tax journals (British Tax Review, Bulletin for International Taxation, European Taxation, Fiscal Studies, Intertax and Tax Notes) as well as various edited collections.
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 reviews and reports editor) and the Journal of Tax Administration (managing editor (law)), and a member of HMRC’s Guidance Strategy Forum.
Within the Law School, 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, ‘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
Events
![Democracy and Tax Administration thumbnail](/newimages/law/event-promos-780x440/democracy-and-tax-administration-thumbnail.x00f3e273.png?f=webp)
Circle U Tax Forum: Democracy and Tax Administration
A call for papers for the The Circle U Tax Forum 1-day workshop on the theme: Democracy and Tax Administration
Please note: this event has passed.
![Rapid Response: Panel Discussion](/newimages/law/event-promos-780x440/rapid-response.x35af650f.jpg?f=webp)
Rapid Response: Panel discussion on the Fiat, Ireland and Luxembourg v Commission Judgment
A rapid response panel discussion regarding the recent European Court of Justice judgement in Fiat, Ireland and Luxembourg v Commission
Please note: this event has passed.
Events
![Democracy and Tax Administration thumbnail](/newimages/law/event-promos-780x440/democracy-and-tax-administration-thumbnail.x00f3e273.png?f=webp)
Circle U Tax Forum: Democracy and Tax Administration
A call for papers for the The Circle U Tax Forum 1-day workshop on the theme: Democracy and Tax Administration
Please note: this event has passed.
![Rapid Response: Panel Discussion](/newimages/law/event-promos-780x440/rapid-response.x35af650f.jpg?f=webp)
Rapid Response: Panel discussion on the Fiat, Ireland and Luxembourg v Commission Judgment
A rapid response panel discussion regarding the recent European Court of Justice judgement in Fiat, Ireland and Luxembourg v Commission
Please note: this event has passed.