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...
Policy
Taxes at the top: Understanding what high earners pay and options for reform
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...
Removing the £100,000 childcare cliff-edge: Impacts and cost of reform
Download the full report Removing the £100,000 childcare cliff-edge: Impacts and cost of reform By Arun Advani, Josh Flew, Jack Pepin-Hall and Andy Summers (2026) [Download PDF] Since 2010, all parents of 3- and 4-year-olds in England have been able to claim 15...
The CenTax Business-to-Worker Register
The CenTax Business-to-Worker Register Authors: Arun Advani, Arnaud Dyèvre, Sebastian Gazmuri-Barker, Helen Hughson, Sanaya Mahajan and Andy Summers (2026) [Download the paper] The CenTax Business-to-Worker Register (BWR) is a population-scale research dataset...
The Regulation of Political Donations: Transparency, Foreign Interference and Tax Benefits
Download the full report The Regulation of Political Donations: Transparency, Foreign Interference and Tax Benefits by Arun Advani, Josh Flew, Sebastian Gazmuri Barker, Johnathan Inkley and Andy Summers (2026) [Download PDF] The UK's regulation of...
Tax Reforms for Growth
The Government has stated that economic growth is its overwhelming priority. One of the main barriers to growth is the tax system, which contains many arbitrary and nonsensical rules.
This document – authored by experts from think tanks across the political spectrum – provides a set of packages that would move the UK towards a fairer, more effective and more pro-growth tax system. This is a framework for the direction of reform, not a precise blueprint.
Policy report: Equalising National Insurance on Partnership Income: Revenue and Distributional Effects
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...
Policy Report: The Impact of Changes to Inheritance Tax on Farm Estates
Download the full report The Impact of Changes to Inheritance Tax on Farm Estates By Arun Advani, Sebastian Gazmuri-Barker, Sanaya Mahajan, and Andy Summers [Download PDF] Executive Summary Background In the Autumn Budget 2024, the Government announced a...
Environment, Food and Rural Affairs Select Committee report published
The cross-party Environment, Food and Rural Affairs Select Committee has published the report of its inquiry into “The Government’s Vision for Farming,” to which CenTax Director Dr Arun Advani gave oral evidence on 11 December 2024.
Policy Report: Reforming the Taxation of Carried Interest: Revenue Modelling
In this new Policy Report, CenTax assesses how much revenue could realistically be raised from increasing the tax rate on carried interest. This debate has so far been distorted by a lack of quantitative evidence on key characteristics of the carry population relevant to their mobility, with public discourse instead driven exclusively by anecdotes and assertions from industry insiders. This report aims to provide a corrective based on analysis of de-identified tax data covering all individuals who received carried interest between 2017-2023.