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Dr Daly is a Lecturer in Corporate Law. He was previously a Lecturer in Law at the University of Birmingham, a Postdoctoral Researcher at King’s College London and taught at the University of Oxford. He holds degrees in law from University College Cork (Bachelor of Laws), University College London (Master of Laws) and the University of Oxford (DPhil). He has published in leading academic journals, specialist tax publications, is a regular speaker at national and international conferences, and has developed a moderately-sized but enthusiastic following of his blog on tax law and policy, Outside of University academia, he works with the educational charity ‘The Brilliant Club’.

Research interests

Dr Daly's research primarily concerns the legal aspects of tax administration, which can be broken down into three relatively discrete areas: The use of administrative guidance by tax authorities; remedies against the tax authorities; general administrative discretion.


  • S. Daly, Tax Authority Advice and The Public (Hart, forthcoming 2020);
  • U. Spangenberg, A. Mumford and S. Daly, ‘Moving beyond the narrow lens of taxation: The Sustainable Development Goals as an Opportunity for Fair and Sustainable Taxation’ (2019 forthcoming) 25(3) Columbia Journal of European Law;
  • S. Daly, ‘Public law in the tax tribunals and the case for reform’ (2018) British Tax Review 94;
  • S. Daly, ‘Oversight of HMRC Soft-Law: Lessons from the Ombudsman’ (2016) 38(3) Journal of Social Welfare and Family Law 343


LLB Public Law; LLB Company Law; LLB Law of Business Taxation; LLM EU Tax Law.