5 Andy Summers
Dr Andy Summers

Dr Andy Summers

Associate Professor of Law

LSE Law School

Telephone
020-7955-6585
Room No
New Academic Building 6.04
Languages
English
Key Expertise
Taxation of wealth; domicile and residence (tax); law of damages

About me

My research on tax law and policy focuses on the taxation of wealth. I use administrative tax data to study tax planning by the very rich. Current projects include studies on capital gains and measurement of inequality, the UK’s ‘non-dom’ tax regime, and tax and international migration. In 2020 I was a Commissioner on the Wealth Tax Commission.

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 am co-convenor of the LSE Law Tax Seminar series.

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 recently finished a book on ‘Mitigation in the Law of Damages’ (forthcoming OUP 2022). I am also interested in private law theory, particularly the concepts of causation and loss. I am co-convenor of the LSE Private Law Forum.

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 am a Faculty Associate of the LSE International Inequalities Institute and a Research Associate of the Institute for Fiscal Studies and the CAGE Research Centre at Warwick. I am currently a member of the Tax Committee of the CBI and the Technical Advisory Board of Tax Justice UK. In 2020, I served on the Consultative Committee for the Office of Tax Simplification’s Capital Gains Tax Review.

Administrative support: Law.Reception@lse.ac.uk

Research interests

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

Research

Policy reports

‘The UK’s ‘non-doms’: Who are they, what do they do, and where do they live?’ (2022) CAGE Policy Briefing 36 (with Arun Advani, David Burgherr & Mike Savage)

Fixing the gaps in National Insurance: A better way to fund social care’ (2021) CAGE Policy Briefing 33 (with Arun Advani, Helen Hughson & Hannah Tarrant)

A wealth tax for the UK’ (2020) Final Report of the Wealth Tax Commission (with Arun Advani & Emma Chamberlain)

Is it time for a UK Wealth Tax?’ (2020) Initial Report of the Wealth Tax Commission (with Arun Advani & Emma Chamberlain)

How much tax do the rich really pay? New evidence from tax microdata’ (2020) CAGE Policy Briefing 27 (with Arun Advani)

Capital Gains and UK Inequality: New evidence from tax microdata’ (2020) CAGE Policy Briefing 19 (with Arun Advani)

Who Gains? The importance of accounting for capital gains’ (2020) Resolution Foundation (with Arun Advani & Adam Corlett)

Media coverage

Final Report of the Wealth Tax Commission – reported by BBC, Sky, ITV News, Telegraph, Guardian, FT, The Times, City AM, Bloomberg. Plus Op-eds in Guardian, FT, The Times, City AM, Bloomberg.

‘Capital Gains and UK Inequality’ – reported by IndependentGuardianMirrorEvening StandardFT. Plus Op-eds in the The TimesGuardian, and Independent.

‘How much tax do the rich really pay? New evidence from tax microdata’ – reported by FTIndependentTimes, Guardian. Plus Op-eds in the FT and Guardian.

‘Importing Inequality: Immigration and the top 1 percent’ – reported by ForbesFT, and Guardian. Plus Op-ed in The Times.

Teaching