The team
The Commissioners
Arun Advani
Arun Advani (@arunadvaniecon) is Assistant Professor of Economics and Impact Director of the CAGE Research Centre at the University of Warwick. He is also a Research Fellow at the Institute for Fiscal Studies, and a Visiting Fellow at the LSE International Inequalities Institute. He studies issues of tax compliance and tax design, with a particular focus on those with high incomes or wealth.
Emma Chamberlain
Emma Chamberlain OBE is a barrister at Pump Court Tax Chambers and visiting professor of law at both Oxford University and the LSE International Inequalities Institute. She is a member of the STEP technical committee, a former council member and fellow of CIOT, a member of the GAAR Advisory Board and a member of the consultative committee for IHT set up by the OTS.
Andy Summers
Andy Summers (@Summers_AD) is an Associate Professor of Law at the London School of Economics and an Associate of the International Inequalities Institute at LSE. His teaching and research focuses on tax law and policy, particularly the taxation of wealth. His work also investigates the measurement of inequality using tax data.
Our contributors
Stuart Adam, Institute for Fiscal Studies
Stuart is a Senior Research Economist at the Institute for Fiscal Studies, where he has worked since 2001. His research focuses on the design of the tax and benefit system. He was an author and editor of the Mirrlees Review of the UK tax system.
Katherine Bullock, barrister
Katherine is a barrister at Field Court Tax Chambers. Previously she was a senior tax partner with two Big 4 professional services firms, as head of the UK Private Client Practice and then the Private Client Practice for Europe, Middle East, India and Asia. She is a Chartered Tax Adviser, Certified Financial Planner and member of the Society of Trust & Estate Practitioners and the Chartered Institute for Securities & Investment.
Jack Leslie, Resolution Foundation
Jack has worked at the Resolution Foundation since June 2019, conducting research on the UK's labour market and household wealth inequality. Prior to this, he worked as a policy analyst at the Bank of England. Jack has an MSc in Economics from the University of Warwick.
Helen Miller, Institute for Fiscal Studies
Helen is Deputy Director and Head of the Tax Sector at the Institute for Fiscal Studies, as well as chair of the Royal Economic Society’s Communications Committee. Her research interests include the effects of the tax system on the behavior of firms and individuals, as well as the design of tax policy. She was Tolley's 2018 Tax Personality of the year.
Tom Pope, Institute for Government
Tom is a senior economist at the Institute for Government, working across different programme areas. Previously, he worked at the Institute for Fiscal Studies where he focused primarily on tax and public finances. He has an MSc in Economics from University College London.
Gemma Tetlow, Institute for Government
Gemma joined the Institute for Government in 2018 as Chief Economist. Prior to this, she was an economics correspondent for the Financial Times and she directed the Institute for Fiscal Studies’ work on pensions, savings and public finances. Gemma has a PhD in Economics from University College London.
Trinh Tu, Ipsos MORI
Trinh Tu is a Research Director at Ipsos MORI. Her areas of research include employment, trade and enterprise. She regularly conducts research for HMRC, Department for International Trade and Department for Business, Energy and Industrial Strategy on business tax compliance, trade and inward investment and business readiness for EU exit.
George Bangham, Resolution Foundation
George has been working as an economist at the Resolution Foundation since 2017, focusing on wealth inequality, among other things. He has an MSc in Economics of Public Policy from the Barcelona Graduate School of Economics.
Stephen Daly, King’s College London
Stephen is a Lecturer at KCL, where he teaches business taxation and company law. His research considers the legal aspects of tax administration. Previously he taught at the University of Oxford where he completed his PhD on the rule of law implications of HMRC advice. He is a member of the Tax Law Reform Committee of the IFS, and is on the editorial board of the British Tax Review.
Glen Loutzenhiser, University of Oxford
Glen is an Associate Professor of Tax Law and a Tutorial Fellow of St Hugh’s College at the University of Oxford. He is also Assistant Editor of the British Tax Review, sole consultant editor of the Taxation Volumes of Halsbury's Laws of England and Wales, and sole editor of Tiley’s Revenue Law.
Nick O’Donovan, MMU
Nick is a Senior Lecturer in the Future Economies Research Centre at Manchester Metropolitan University. With a background in public policy, Nick has worked on questions of taxation, public financial management, economic development and decentralisation for organisations including the European Commission and the UK Labour Party.
Karen Rowlingson, University of Birmingham
Karen is a Professor of Social Policy at the University of Birmingham as well as a member of the Centre on Household Assets and Savings Management (CHASM). Her research focuses primarily on the financial security of individuals, families and households. Karen has expertise in designing quantitative surveys and mixing qualitative with quantitative methods.
Hannah Tarrant, LSE
Hannah is a research officer at the London School of Economics, currently working on tax policy, inequality and measurement issues. Prior to joining LSE, she completed an MPhil in Economics at the University of Oxford.
John Barnett, solicitor
John currently heads Burges Salmon’s private client services team, having worked at the firm for nearly 25 years. He specialises in taxation. John also sits on CIOT’s governing council and has lead the institute’s response to numerous HMRC and HM Treasury policies.
Helen Hughson, LSE
Helen is a research officer at the London School of Economics, currently working on tax policy, inequality and migration issues. Prior to joining LSE, she worked as an economist at the Reserve Bank of Australia. She has an MSc in Economics from University College London.
Liz Mann, LSE
Liz is a PhD candidate within the Department of Social Policy at the London School of Economics, and a member of CASE (Centre for Analysis of Social Exclusion). Her research, funded by the Leverhulme Trust, explores the joint distribution of income and wealth, wealth mobility, and public attitudes towards wealth inequality and the possible policy responses.
Sarah Perret, OECD
Sarah works as a tax economist and deputy head of unit at OECD’s Centre for Tax Policy and Administration. Her role involves assessing countries’ tax systems and advising them on tax reform. She is also the author of a number of studies on taxation, inequality and inclusive growth.
Amrita Sood, Ipsos MORI
Amrita Sood is a Research Director within the Ipsos MORI Social Research Institute. During her 20 years as a dedicated qualitative researcher, she has led numerous studies involving focus groups, deliberative engagement sessions, and public dialogue events. She has examined public views on a range of topics involving balancing complex trade-offs, including taxation.
Edward Troup, formerly HMRC
Edward is a qualified solicitor with extensive experience in both private practice and civil service. He was a partner at the law firm Simmons and Simmons, as well as Adviser to the Chancellor of the Exchequer, Director General in HM Treasury, and Executive Chair and Permanent Secretary of HMRC. He was awarded a knighthood in 2018.
Additional Contributors
Lukas Aebi
Lukas is a Senior Associate, Lenz & Staehelin, Zurich.
Bettina Banoun
Dr. Bettina Banoun is a Tax Partner at the Lawfirm Wiersholm, Norway, M.Jur from Oxford University and a PhD from Oslo University.
Roberto Bonomi
Roberto is an Italian qualified senior associate in the Withers private client and tax team based in Milan, focussing on the taxation of individuals and trusts, as well as taxation of financial income, he has an extensive expertise in the protection of family assets, in inheritance tax planning as well as in the tax compliance of foreign assets.
Martin Chick
Martin is Professor of Economic History at the University of Edinburgh.
Marine Dupas
Marine is a French tax lawyer, founding partner of the boutique law firm Arkwood which specialises in Private Clients; was previously a tax partner at Baker&McKenzie.
David Eiser
David is Research Fellow in the Fraser of Allander Institute at the University of Strathclyde, where he leads the Institute’s work on fiscal policy; has been Adviser to the Scottish Parliament’s Finance Committee since 2016; and was a Commissioner on the Scottish Government’s Poverty and Inequality Commission from 2017-2019.
Jean-Blaise Eckert
Jean-Blaise is a Tax Partner, Lenz & Staehelin, Secretary General of IFA, Geneva.
Ian Mackie
Ian Mackie is a Fellow of the Royal Institution of Chartered Surveyors and is a Managing Director at Berkeley Research Group; he has specialised in the valuation of property for taxation purposes for over 25 years.
Mara Monte
Mara is a senior associate in the Withers private client and tax team, with particular experience in dealing with the UK tax and legal implications of European continental style usufruct arrangements and other foreign law structures, and with double tax treaties.
Jenny Nelder
Jenny is a chartered accountant, who has specialised in the valuation of private company shares and businesses for nearly 40 years.
Alessia Paoletto
Alessia is a dual qualified English solicitor and Italian lawyer, and a partner in the Withers private client and tax team, advising on a range of wealth planning matters affecting international high net worth individuals.
Lindsay Pentelow
Lindsay is the lead partner in Mazars Tax practice, and is a Charted Accountant, Fellow of the Institute of Tax, and a member of the Society of Trust and Estate Practitioners.
Antonia Ramm
Antonia is a master’s student in the Public Administration (MPA) programme at the LSE, with a background in economics and finance.
Alonso Ramallo
Alonso is a Spanish tax lawyer, founding partner of the boutique tax firm Ramallo Montis Tax. He regularly advises private clients and families with assets and investments in Spain.
Ruben Rehr
Ruben is a PhD student and research assistant to Prof. Dr. Birgit Weitemeyer at the Chair of Tax Law at Bucerius Law School.
Louise Russell-Prywata
Louise is Director of Policy and Programs at OpenOwnership and previously was Head of Development at Transparency International UK.
Daniel Ryan
Daniel Ryan is a Managing Director at Berkeley Research Group, where he is head of the London Office. He has over 25 years’ experience in valuing businesses, shares and intellectual property assets in both contentious and non-contentious matters.
Krishnan Ta
Krishnan is a Chartered Accountant with over 14 years of experience in the tax consultancy space. Prior to Transaction Square, he worked with KPMG in their M&A Tax practice for over 11 years.
Anastasia Tennant
Anastasia is a Senior Policy Adviser in the Museums and Cultural Property Team at the Arts Council.
Jean-Marc Tirard
Jean-Marc Tirard is a French avocat, and one of the founding partners of Tirard Naudin, a boutique law firm that specializes in international tax planning and tax and trust litigation. He is an Academician of the International Academy of Estate and Trust Law, an international fellow of the American College of Trust and Estate Counsel (ACTEC), co-founder and former chairman of STEP France, and former vice chairman of the Tax Commission of the International Chamber of Commerce (ICC).
Girish Vanvari
Girish is a Chartered Accountant with over 27 years of consulting experience across multiple leading firms, including Transaction Square, KPMG (as National Leader for Tax) and Arthur Anderson..