Policy report: Equalising National Insurance on Partnership Income: Revenue and Distributional Effects

Sep 4, 2025

Download the full report  Equalising National Insurance on Partnership Income: Revenue and Distributional Effects By Arun Advani, Sebastian Gazmuri-Barker, Andrew Lonsdale, and Andy Summers [Download PDF]    This report models the introduction of an equivalent to...

Policy Brief: Ten Key Facts about Carried Interest

Oct 29, 2024

Download the full report Ten Key Facts about Carried Interest By Arun Advani, Sebastian Gazmuri-Barker, Sanaya Mahajan, and Andy Summers. [Download here] The Centre for the Analysis of Taxation (CenTax) has published a new policy brief,  Ten Key Facts about Carried...

Policy Report: Reforming the Taxation of Carried Interest: Revenue Modelling

Oct 25, 2024

Download the full report Reforming the Taxation of Carried Interest: Revenue Modelling By Arun Advani, Sebastian Gazmuri-Barker, Sanaya Mahajan, Cesar Poux and Andy Summers [Download PDF] ‘Carried interest’ (or ‘carry’) is one of the main forms of pay in the private...

News release: A quarter of £10 million+ estates pay less than 9% Inheritance Tax

Oct 17, 2024

See the full report here. 17 October 2024 – A quarter of estates worth over £10 million pay less than 9% Inheritance Tax, thanks to uncapped exemptions and reliefs. One in six estates worth over £10 million currently pay an effective tax rate of less than 4%, even...

Policy Report: Inheritance Tax reliefs: time for reform?

Oct 17, 2024

Download the full report Inheritance Tax reliefs: Time for reform? By Arun Advani, Franziska Disslbacher, James Forrester, and Andy Summers [Download PDF]     Inheritance Tax (IHT) applies at a flat rate of 40% to estates worth over £325,000. This 40% rate has...