Dr Andy Summers

Dr Andy Summers

Associate Professor of Law

LSE Law School

Room No
Cheng Kin Ku Building 6.04
Key Expertise
Taxation of wealth; domicile and residence (tax); law of damages

About me

My research focuses on taxation of top earners and the wealthy. I use tax data to study the characteristics, behaviours and impacts of High Net Wealth Individuals (HNWIs), particularly how they plan their tax affairs and respond to the tax system. I combine technical expertise in tax policy with quantitative methods and data science, via collaborations with economists and other social scientists. Together with Arun Advani, I lead a team of researchers working at HMRC Datalab, the secure research facility of the UK’s tax authority.

I convene two masters-level courses on taxation. LL4CG Tax Policy and Design is an introduction to the evaluation and design of tax policies using a variety of disciplinary perspectives including economics, philosophy, and political science, as well as law. LL4CO Taxation of Wealth examines how the UK taxes wealth (and the wealthy) and evaluates options for reform of existing capital taxes. I also teach at undergraduate level on LL293 Tax and Tax Avoidance. For 2023-24, I am convenor of the LSE Law Tax Seminar series.

Before joining LSE in 2014, I studied Law as an undergraduate at Cambridge (2005-08) and as a postgraduate at Oxford (2009-10). I completed my doctorate at Corpus Christi College Oxford, where I also taught as a College Lecturer (2011-14). My PhD research focused on the assessment of damages in private law, and theories of loss and causation. 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.

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


LSE International Inequalities Institute, Faculty Associate

Institute for Fiscal Studies, Research Associate

Tax Law Review Committee, Committee Member

UK Wealth Tax Commission, Commissioner


LL4CG Tax Policy and Design (postgraduate)

LL4CO Taxation of Wealth (postgraduate)

LL293 Tax and Tax Avoidance (undergraduate)

LL438E Commercial Remedies (executive masters)

LL4COE Taxation of Wealth (executive masters)

LL110 Tax, Justice and the Economy (summer school)

Current working papers

Publications (Tax)

Publications (Private Law)

Policy papers

Who would be affected by Capital Gains Tax reform? (2024) CAGE Policy Briefing 40 (with Arun Advani & Andrew Lonsdale)

Wealth tax: the debate continues (2023) Tax Journal, 7 June 2023 (with Arun Advani & Emma Chamberlain)

Reforming the non-dom regime: revenue estimates (2022) CAGE Policy Briefing 38 (with Arun Advani & David Burgherr)

Who are the super-rich? The wealth and connections of the Sunday Times Rich List’ (2022) CAGE Policy Briefing 37 (with Arun Advani & Hannah Tarrant)

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)

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

Catch Me if You Can: Gaps in the Register of Overseas Entities– BBC Radio 4, The TimesGuardian, Property Week. Authored op-ed in the Guardian. Blogged at LSE British Politics and Policy

Reforming the Non-Dom Regime: Revenue Estimates – FT, GuardianIndependentFT Adviser. Authored op-ed in the New Statesman.

How much tax do the rich really pay? New evidence from tax microdata – FTIndependentTimes, Guardian, FT (op-ed), Guardian (op-ed).

Final Report of the Wealth Tax Commission – BBC News, Sky News, ITV News, Telegraph, Guardian, FT, The Times, City AM, Bloomberg, Guardian (op-ed), FT (op-ed), The Times (op-ed), City AM (op-ed), Bloomberg (op-ed). Blog at LSE Business Review.

Capital Gains and UK Inequality – IndependentGuardianMirrorEvening StandardFT, The Times (op-ed), Guardian (op-ed), Independent (op-ed). Blog at LSE Business Review.

Importing Inequality: Immigration and the top 1 percent – FT, Guardian, Forbes, The Times (op-ed). Blog at VoxEU.