Capital Gains Tax on Entrepreneurs: Should the UK have a ‘Unicorn Relief’?

Oct 8, 2026

Capital Gains Tax on Entrepreneurs: Should the UK have a ‘Unicorn Relief’? By Arun Advani, Josh Flew, Sebastian Gazmuri-Barker and Andy Summers (2026) [Download the full report] In November 2025, the Government published a Call for Evidence on Tax Support for...

CenTax Director Arun Advani reacts to the Conservative Party’s announcement on Inheritance Tax

Oct 7, 2026

The big news in tax-land today is the Conservative Party’s announcement that under a future Conservative government, ‘family homes’ would be taken out of Inheritance Tax (IHT). Individuals would then have an additional £500k each (or £1m for a...

Taxes at the top: Understanding what high earners pay and options for reform

Sep 23, 2026

Download the full report Taxes at the top: Understanding what high earners pay and options for reform By Arun Advani, Helen Hughson and Andy Summers (2026) [Download PDF] Debates around tax in the UK tend to assume any significant increase in revenue must come from...

NEWS RELEASE: One in ten of the UK’s highest earners pay the full headline tax rate of 47% whilst a quarter pay less than half of that.

Sep 23, 2026

Some of the highest earners pay effective tax rates far lower than the headline rates of Income Tax and National Insurance, driven by structural factors in the tax system such as lower rates of Capital Gains Tax (CGT), finds a new report. Using de-identified...

NEWS RELEASE: ‘Childcare cliff-edge’ at £100k will lead to eleven-fold rise in number of parents holding down incomes by the end of this parliament

Sep 10, 2026

A new report by researchers at the Centre for the Analysis of Taxation (CenTax) [1] provides the first independent assessment based on real-world data [2] of the impact of the £100,000 cut-off for entitlement to free childcare. The analysis found that in 2022 [3], the...