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More than one in five top earning bankers has benefited from non-dom status, finds new report.

The study, by researchers from the London School of Economics and the University of Warwick, analysed the anonymised personal tax returns of everyone who claimed ‘non-dom’ status between 1997 and 2018. Non-doms are individuals who are resident in the UK, but who claim on their tax return that their permanent home (‘domicile’) is abroad.


Reforming UK tax so that richest pay their ‘fair share’ could raise £11 billion to help rebuild post-Covid-19 public finances, says new report.

Around £11 billion a year could be raised from an Alternative Minimum Tax rate based on the total amount of income and capital gains that a person reports before applying any deductions or reliefs, according to new research which has gained unprecedented access to the tax records of the UK’s richest individuals.


Top 1 per cent received a sixth of the nation’s income pre-crisis, due to hidden rise of capital gains, new report finds

The Top 1 per cent received a far greater, and faster growing, share of the nation’s income pre-crisis than previously thought, if capital gains are included in official statistics, according to major new research published today. The research – a collaboration between the CAGE Research Centre at the University of Warwick, the Resolution Foundation and the LSE – uses confidential tax return data to build a fuller picture of incomes across the UK, specifically by including taxable capital gains.


One in three self-assessment taxpayers under-report, costing government £8 billion a year, Warwick study finds

A third of self-assessment taxpayers do not pay as much tax as they should, meaning the Treasury is missing out on £8 billion a year. This contributes to the annual “tax gap” of more than £30 billion revenue that goes uncollected. The findings are revealed in a new research briefing by Dr Arun Advani of the University of Warwick and Centre for Competitive Advantage in the Global Economy (CAGE)