Dr Stephen Daly

Stephen is a Senior Lecturer in Law at King's College London, where he teaches EU tax law, the law of business taxation and company 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 guest researcher in 2021 and as a Hugh Ault Fellow in 2019) and at the University of New South Wales. He holds degrees in law from University College Cork, University College London and the University of Oxford.

He published his doctorate with Hart Publishing (HMRC Advice and the Public (2020)) and has published in leading academic journals (British Tax Review, Fiscal Studies, Law Quarterly Review, Modern Law Review, Public Law), in various edited collections and specialist tax publications (Bulletin for International Taxation, Intertax, Tax Notes).

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 editor) and the Journal of Tax Administration (managing editor (law), co-convenor of the Tax Law stream of the Society for Legal Scholars and a member of HMRC’s Guidance Strategy Forum.

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 Company Law
• LLB Law of Business Taxation
• LLM EU Tax Law
• Online LLM EU Tax Law II and III

PURE profile 

For more information on Dr Stephen Daly's research, visit our research portal.