Centre for Analysis of Taxation (CenTax) is a research centre co-hosted by LSE and the University of Warwick, led by Andy Summers and Arun Advani (Warwick), dedicated to improving public understanding of tax policy and helping to design a better tax system.
A front page report in the Times (22/10/25) discussing Chancellor Rachel Reeve’s plans to extend national insurance to LLPs (limited liability partnerships) referenced Centax data and interviewed Professor Advani, who said:
“Like so much of the tax system, the absence of employers' national insurance on partners comes from a sequence of small accidents rather than any deliberate design. It has only survived because, like the non-dom regime, it was never costed or listed officially as a relief, preventing parliamentary and media scrutiny.
"Since partnership income is hugely concentrated, with almost half going to those in the top 0.1 per cent, exempting partners from any equivalent to employer NICs is very regressive and simply means higher taxes for everyone else. There is no reason why partners should pay less tax than similarly highly paid staff and business owners."
Read the Times article in full here [paywall]