Dr Andrew  Summers

Dr Andrew Summers

Assistant Professor of Law

Department of Law

Room No
New Academic Building 6.06
Key Expertise
Taxation of wealth; domicile and residence (tax); law of damages

About me

My teaching and research covers two main areas: tax and private law.

My work on tax law and policy focuses on the taxation of wealth. I use administrative tax data to study tax planning by the very rich (top 1% by income, and high net worth individuals). Current projects include studies on capital gains and measurement of inequality, the UK’s ‘non-dom’ tax regime, and tax and international migration.

I convene a master’s course on Taxation of Wealth, which aims to evaluate policies for taxing wealth using a wide range of academic perspectives, including political theory, economics and sociology, as well as law. I also teach an LSE Summer School course on Tax, Justice and Society, which provides a broad introduction to tax design.

I have published several articles on aspects of private law spanning contract, torts and trusts, with a particular focus on the law of damages. I am currently finishing a book on ‘Mitigation in the Law of Damages’ (forthcoming OUP 2020). I am also interested in private law theory, particularly the concepts of loss and causation.

Before joining LSE in 2014, I studied Law at Cambridge (2005-08) and Oxford (2009-10). I completed my doctorate at Corpus Christi College Oxford, where I also taught as a College Lecturer (2011-14). In 2016, I got married and took my wife’s name (…we flipped a coin). Consequently, my publications prior to 2016 are listed under my previous name, Andrew Dyson.

I co-convene the Private Law Forum and the Tax Seminar Programme in the Law Department. I am an Associate Member of the International Inequalities Institute at LSE and at the CAGE Research Centre at the University of Warwick. I currently serve on the advisory boards for the Resolution Foundation ‘Wealth in the UK’ project, and for Tax Justice UK.


Research interests

  • Taxation of wealth
  • International personal taxation
  • Contract, tort, trusts
  • Private law theory