Tax in Ireland

A&L Goodbody LLP

A&L Goodbody LLP is at the forefront of M&A-driven tax engagements, along with other key areas such as capital markets transactions and financings, tax disputes, transfer pricing, and real estate acquisitions. The tax team has worked on a series of bulge-bracket cross-border M&A transactions and has gained further recognition for its presence in the tax disputes arena, including large Irish tax appeal cases. Transfer pricing is another key part of the practice, both in relation to audits and disputes. Paul Fahy leads the tax team and specialises in corporate tax, including big-ticket M&A transactions. Amelia O’Beirne has a rounded tax practice, including transaction-driven matters and transfer pricing engagements. James Somerville is a prominent figure in financial services and property-related matters. Former partner Peter Maher is now a consultant.

Practice head(s):

Paul Fahy

Other key lawyers:

Peter Maher; James Somerville; Amelia O’Beirne; Philip McQueston

Testimonials

‘Responsive, innovative, expert, practical and good value.’

‘Peter Maher is excellent.’

Key clients

ICON

Akamai Technologies

Advarra

CVC Capital Partners

Greencoat Renewables

AIB

GE

KBC Bank

Apollo Aviation

Time Data Security (TDS)

Work highlights

  • Acted as lead corporate counsel and Irish deal counsel to ICON plc on its proposed acquisition of PRA Health Sciences in a cash and share transaction, which was part-financed by an Irish law governed bridge financing.
  • Advised Advarra, a portfolio company of Genstar Capital, on the acquisition of Longboat.
  • Advised GE on the €25bn combination of GECAS (GE Capital Aviation Services) and AerCap.

Arthur Cox

Arthur Cox has a large and fully-rounded tax practice featuring a number of highly-respected senior practitioners. This includes partners Fintan Clancy and Caroline Devlin, both of whom continue to impress in corporate tax and M&A-related matters, along with securitisations and tax disputes. The impressive team is at the forefront of corporate tax, financial services transactions, intellectual property structuring, real estate and private equity investments, and tax disputes. The group has worked on a series of major cross-border M&A transactions, corporate redomiciliation and migration matters, and remains a leader in the tax aspects of CLOs and other structured finance/securitisation deals. Other key partners include Ailish Finnerty and David Kilty.

Practice head(s):

Fintan Clancy

Other key lawyers:

Caroline Devlin; Ailish Finnerty; David Kilty

Testimonials

‘This practice has exceptional skill with respect to Irish law and its pertinence to financial services and fund and SPV structures in Ireland.’

‘David Kilty has exceptional expertise in tax matters relating to Irish SPV structures and was quickly able to advise us and our clients on various tax matters relating to our investment vehicle. His advice and quick commercial understanding of the matter significantly helped us execute our business objectives. He is incredibly accessible and always responsive which helps to resolve matters quickly.’

‘Fintan Clancy – pragmatic, cool head and always available to the client.’

Matheson LLP

Matheson LLP has a prestigious history in the tax field, underpinning much of its success in corporate and financial services transactions, among other areas. The tax team represents an array of big-name US and EU multinationals and financial institutions. The firm also offers a highly-developed tax advisory service, along with extensive transfer and tax controversy expertise. In addition, it has a dedicated indirect taxes group. John Ryan is chair of the tax department, which includes leading figures Joe Duffy, Turlough Galvin, Catherine O’Meara and Gerry Thornton. Indirect taxes specialist Matthew Broadstock is another emerging talent and Tomás Bailey was promoted to the partnership in 2022. Caroline Austin is also noted.

Practice head(s):

John Ryan

Other key lawyers:

Turlough Galvin; Shane Hogan; Greg Lockhart; Catherine O’Meara; Gerry Thornton; Joe Duffy; Aidan Fahy; Matthew Broadstock; Brian Doohan; Vahan Tchrakian; Philip Tully; Tomás Bailey

Testimonials

‘The Matheson tax team is exceptionally strong. They are very knowledgeable, with good practical insight and very clear in their communication. Their responsiveness is excellent and always deliver a quality service in short timing.’

‘Matheson’s tax team is very responsive and provide pragmatic advice aligned with local market practices.’

‘Practical advice. Appreciative of our internal stakeholders and audience.’

‘Strong at understanding our facts and what we are trying to achieve’

‘Hugely experienced practice with some star individuals. Deep market and commercial knowledge. The top Irish firm in this area.’

‘Turlough Galvin: The star individual. Hugely experienced practitioner with a wide and varied practice. The person to go to when you have difficult questions.’

‘Shane Hogan and Brian Doohan in particular have been exceptional throughout my work with them.’

‘Vahan Tchrakian assisted our firm in various Irish tax matters relating to a transaction. Tax aspects were central in the negotiations and Vahan helped us secure a very positive outcome for our clients. We noted in particular his sound review of Irish tax representations in the share purchase agreement and the capacity of his team to provide detailed risk estimates.’

Key clients

Circle

STERIS plc

Cimpress

Horizon Therapeutics plc

AbbVie

Work highlights

  • Aadvised Circle Internet Financial Limited on its announced transaction to go public through a business combination with Concord Acquisition Corp, a publicly traded special purpose acquisition company (or SPAC).
  • Supported STERIS plc on all tax aspects of its acquisition of Cantel Medical Corp.
  • Acted as lead counsel for Abbvie Inc in its successful Irish stamp duty appeal.

William Fry

William Fry has maintained a dynamic tax practice, most notably in the M&A, private equity, real estate investment, capital markets and structured finance fields. The firm is also at the forefront of tax appeal cases and has a dedicated transfer pricing team led by Declan Lavelle. The highly rated tax structuring specialist Sonya Manzor leads the team, which includes Ted McGrath, who heads the financial services group. Brian Duffy  is a leading figure in tax controversy and tax ligation, while emerging talent Rachel Fox is noted for M&A and capital markets transactions.

Practice head(s):

Sonya Manzor

Other key lawyers:

Ted McGrath; Brian Duffy; Rachel Fox; Declan Lavelle

Testimonials

‘William Fry’s team is exceptional in the market as a result of a senior led service, covering all areas of tax. The M&A offering is particularly strong, providing a higher quality service than the majority of alternatives in the market.’

‘The team have the depth and breadth of technical expertise to handle the novel tax structuring we require, including being able to lead the international advice. They are extremely commercial, responsive and solutions focused and provide excellent client service. They understand our business and have been able to provide innovative solutions to address our business needs. They are the best tax practice that we have dealt with in any of the big Irish law firms. We see them as trusted advisors rather than just another set of lawyers.’

‘Sonya Manzor is a top notch Irish tax advisor and her responsiveness really sets her apart.’

‘Rachel Fox is an exceptional M&A tax partner. Her technical and commercial knowledge is very strong and she allies this with a very noticeable willingness to go above and beyond for her clients.’

‘Rachel Fox is excellent, commercial and solutions-focused with an extremely broad knowledge on tax technical matters, particularly in the area of international tax structuring. She adds real value on projects, looking at the full commercial position rather than focusing just on the narrow application of the law (which is a real differentiating factor compared to many tax partners in other large firms). She goes above and beyond in terms of client care and is very responsive. She can explain very complicated, technical matters in a clear, concise way, which sets her apart from a lot of partners in competitor firms. I would not hesitate to recommend her.’

‘Given my varied business needs I have worked with Brian Duffy and Sonya Manzo from the WF tax team. The WF tax practice is an excellent “one stop” full service tax shop that can address all our tax needs. I have used the tax practices in medium to large accounting practices previously and what sets the WF tax team apart is their partner led personal approach, attention to detail and deeper understanding of the legal considerations (for example, property law) of a transaction and how that interacts with tax law.’

‘Brian Duffy is a stand out tax lawyer and I would have no hesitation in recommending him to others. He is always available and a pleasure to deal with. He considers the legal points and delivers clear, commercial and pragmatic tax advice in a timely manner; he always has the needs of our business in mind. He is particularly strong in the areas of real estate tax, M&A tax support and tax disputes & litigation. He gives good counsel on a variety of legal and tax issues.’

‘Ted McGrath is also excellent. He is very detail-orientated and his advice is always clear, commercial and easy to digest. He has deep knowledge of financial services tax matters and is a real stand-out advisor in this area. On many occasions he has delivered solutions to complex and novel FS tax structuring issues, often working within tight timelines.’

Key clients

DCC PLC

Smurfit Kappa

Afilias

Inditex SA

Linde AG

Silicon & Software Systems Limited

State Street Corporation

U+I Plc

WisdomTree Investments

Ardagh Packaging Group

Smartbox

Accenture

Paine Schwartz Partners

Clanwilliam

Phillips 66

Clayton Dubilier & Rice

Work highlights

  • Advised Cpl, a global provider of talent and workforce solutions, on the recommended cash offer for Cpl by Japanese conglomerate OUTSOURCING Inc.
  • Advised Ardagh Group on Irish tax and legal matters in respect of several bond issuances and purchases as part of its multibillion-euro financing
  • Provided tax advice to LGC, on its two recent Irish acquisitions; the acquisition of Innovapeak Limited, trading as “Safefood 360”, and Technopath Clinical Diagnostics Holdings Limited.

DLA Piper Ireland LLP

DLA Piper has assembled an impressive team of tax specialists, covering both corporate and financial services engagements. The Dublin group is working closely with colleagues in the US, London, Luxembourg and other key centres on significant matters such as FDI, corporate restructuring and M&A structuring work, along with securitisation, structured finance and a growing number of asset management/fund engagements. On the corporate tax front, Maura Dineen is ‘technically excellent‘ and is especially active in the life sciences and technology sectors. Sean Murray is building the team’s presence in structured finance, securitisation and more recently in asset management.

Practice head(s):

Maura Dineen

Other key lawyers:

Sean Murray

Testimonials

‘The people make DLA Piper unique. Based on my experience, DLA Piper Dublin has a very strong team made up of exceptionally good people. The team is technically excellent, and aware of/involved with what is going on in the market from a restructuring perspective (e.g. SPACs). The team are able to talk to their experience with other companies and compare it to how it might be of interest to what my company is doing / will be doing.’

‘Knowledgeable, efficient, responsive and pro-active.’

‘Always there whenever needed, advice is always on-point, and response time exceeds expectations. If research is needed or more expertise is required they still deliver efficient, timely, accurate guidance. I have never had to chase for an answer.’

‘Maura Dineen constantly stands out for me as one of the most measured, level headed business partners that I could have. Maura is technically excellent, her background as both a lawyer and a tax adviser give Maura an edge and a practicality that lawyers often don’t have and which tax professionals struggle to attain. She’s also very practical, easy to run questions past and is rarely fazed/flummoxed. By way of example, Maura saved my company several millions of euro in the space of a 5 minute conversation.’

‘Maura Dineen and her team have consistently impressed me with an impressive level of expertise combined with an ability to craft creative solutions to complex problems.’

Key clients

Kinnerton Credit Management

Sampension Administrationsselskab A/S

Lendable

Banco Santander & Santander Consumer Bank

Fairfield Real Estate Finance Services

Santander Consumer Multirent

Deutsche Bank AG London branch

Navitas Semiconductor

The Naked Collective

Columbia Capital

Electric Insurance Company

Shareholders of Farranview Limited (Cork Plastics Group / floPlast)

SmartBear Inc

Work highlights

  • Advising Navitas Semiconductor on a range of high-profile cross-border corporate and tax matters.
  • Advising Deutsche Bank AG, London Branch as arranger on the Irish tax law aspects of a trade receivables securitisation programme for Greek State controlled Public Power Corporation S.A.
  • Acted as lead counsel to Fairfield Real Estate Finance on its EUR56m financing of a significant student accommodation development in central Dublin.

Eversheds Sutherland

Eversheds Sutherland has the longest history in the tax arena of the international firms in Ireland. Leveraging the firm’s global platform, the Dublin team represents a range of multinational corporates and a growing number of financial institutions. It frequently advises on cross-border tax structuring matters, including those linked to foreign direct investment, high-value M&A and corporate restructurings. Financial services, including securitisation, structured finance and sustainability-linked financings, is a growing segment for the firm since the arrival of Tim Kiely in July 2020. Dublin managing partner Alan Connell leads the tax team.

Practice head(s):

Alan Connell

Other key lawyers:

Tim Kiely; Melissa Daly; Robert Dever

Testimonials

‘This team was introduced later in to our transaction process as we were using other advisors at the beginning. The difference in service that the Eversheds tax team provided was far superior and especially so with regard to advice with liability exposure.’

‘The team is very professional and solutions driven when it comes to client requirements. They are very approachable and willing to talk to clients before a formal engagement is in place which is not often the case with other firms.’

‘Very approachable and willing to engage. Particularly Tim Kiely and Alan O’Connell.’

‘The Eversheds Tax Legal Team, and in particular Alan Connell and Melissa Daly, have been an enormous help to our company. They’ve come up with innovative solutions for our VAT tax, entity expansion, and international development in the EU with regard to IP. I highly recommend them. They alert us to new legislation and also reach out routinely to make sure that everything is handled well.’

‘Robert Dever was key to delivering an excellent service and well negotiated tax deed in our favour. His depth of knowledge and ability to provide walk through examples and explanations was excellent.’

‘Alan Connell (managing partner and head of tax) has expertly led the team which has advised our business on all tax matters since we first became a client of the firm. Alan is an excellent partner, with in-depth experience, whose dedication to, and intimate knowledge of, our business through his involvement in our deals over the years means that he is a trusted advisor to our business.’

‘Alan Connell has an unerring sense of knowing our business model, the kind of crisp advice we need, and has the ability to help us strategise well. We have an excellent working relationship.’

‘Melissa Daly has also been a stalwart in helping out our team, especially as we liaise with other European lawyers on a variety of matters that include tax and also include social media, platform issues, and corporate structure.’

Key clients

American Express

Capita

Globus Group

Irish Water

McCain Foods

Nike

Owens & Minor Inc.

Sony Europe

Toyota

T5 Data Centers

Work highlights

  • Advised FEXCO Holdings UC and the Trustees of the Goodbody Benefit Trust on the high-profile sale of Ganmac Holdings (BVI) Limited, the holding company of Goodbodys Stockbrokers, to AIB.
  • Advised CyrusOne on its inaugural €500m green bond offering.
  • Advised Air Austral on the structuring of a €30m  cross-border financing deal in order to purchase three airbus aircraft from Air Canada.

Maples Group

Maples Group is particularly well known for its expertise in funds and CLO-related tax matters, along with its steady flow of corporate tax engagements. It is also a growing force in tax controversy and litigation, and continues to offer a compelling cross-border and multi-jurisdictional service. Department head Andrew Quinn has an established record in the CLO and broader financing segment and William Fogarty is active in real estate and debt structuring, while Lynn Cramer provides additional senior-level experience, particularly in the investment funds and private equity fields.

Practice head(s):

Andrew Quinn

Other key lawyers:

William Fogarty; Lynn Cramer; Grainne O’ Loughlin

Testimonials

‘The quality of its people. They are extremely professional and apart from their obvious technical knowledge they are capable of exercising a high degree of judgement as circumstances require’

The Maples team in Ireland is knowledgeable, responsive and engaging; it is a privilege and a pleasure to work with them. They combine technical excellence with commercial acumen.

‘They provide a high level of client service , always ensuring that client deadlines can be met regardless of the inconvenience to themselves The stand out individuals are William Fogarty and Grainne O’ Loughlin.’

‘Will Fogarty and Lynn Cramer are both outstanding. They have helped out in complex areas for sophisticated clients. They are unafraid of technical challenges while also being pragmatic and commercial. The whole team is of a similar calibre.’

‘Will Fogarty is the complete package. Smart, practical, knowledgeable, responsive, and experienced.’

Key clients

HPS Partners

Apollo Global Management

Blackstone/GSO

Morgan Stanley

Marathon Asset Management

Allied Irish Bank plc

Bain Capital

Avestus Capital Partners

Waterfall Asset Management

Oaktree Capital

Guggenheim Investment Partners

Cardinal Capital Group

Official Committee of Creditors of Mallinckrodt plc

Erisbeg Partners

Quadoro Doric

CVC Credit Partners

Pimco

Susquehanna

Goldman Sachs International

Mizuho International plc

Jefferies International Limited

ING Bank N.V.

Liberty Global

BlueBay Asset Management LLP

Spire Partners

Carlson Travel

Capital Four Management

Nomura International plc

Goldentree Loan Management LP

CIFC

Invesco Senior Secured Management Inc

Angelo Gordon

Palmer Square Capital

Natwest Markets plc

Voya Investment Management

Neuberger Berman

Sixth Street Partners

Muzinich

Falko Regional Aircraft Limited

Arena Partners

Work highlights

  • Advised Oaktree Capital LP on the acquisition of a significant Irish real estate opportunity, Poolbeg Strategic Development Zone, as part of a joint venture with the National Asset Management Agency and the Ronan Group.
  • Advised Susquehanna International Group in recent tax litigation cases stated to the High Court, in particular, successfully advised on a motion for the Group Relief Case to be entered into the Irish Commercial Court.
  • Acted as Irish tax and legal counsel to both Splitit Treasury Europe Designated Activity Company and Goldman Sachs Bank USA on a $150m receivables funding facility for Splitit Payments Limited, a global payment solutions provider.

Mason Hayes & Curran LLP

Mason Hayes & Curran LLP has cemented its position in the market as a firm which excels in many core tax areas, including M&A, private equity, corporate reorganisations and holding company structures. The firm has gained further recognition for its work in onshoring a number of life sciences businesses, along with maintaining its presence in financial services transactions, including securitisations and aviation financings. Niamh Caffrey is an established name in the market and Niamh Keogh has a growing reputation. Eilís Griffin is a rising star.

Practice head(s):

Niamh Caffrey; Niamh Keogh

Other key lawyers:

Eilís Griffin

Testimonials

‘Diverse, but top quality services. Focused on outcomes and deliverables not just advice. Very experienced at helping companies set up in Ireland and sell into Europe.’

‘Excellent knowledge and insight. Clear communication. Flexible engagement approach and able to support clients through a complete issue journey, rather than focusing on specific elements.’

‘Commercially aware, well connected into the local business community, knowledgeable and practical.’

‘MHC has uniquely been able to provide outside counsel tax advice in an efficient, team oriented manner that replicates having an in-house tax professional. Niamh Caffrey has quickly become knowledgeable about our business, our corporate structure, inter-company relationships and transactions. As a result, we are able to obtain highly relevant, expert advice that we can rely on with confidence.’

‘Niamh Caffrey deserves special recognition for her commitment to understanding our business, philosophy, risk tolerance and approach to transactions. Also, she has applied her knowledge of tax law to help us make sound decisions regarding our operations and transactions. By working with Niamh, we can trust that MHC will be fully engaged at the partner level regardless of what our needs might be.’

‘Niamh Caffrey and Niamh Keogh are both technically strong and very responsive.’

‘Niamh Keogh is very user-friendly.’

Key clients

Bauer Media Group

Biohaven Pharmaceutical Holding Company Ltd

Statkraft Ireland Limited

DomusVi

Orpea Care Ireland Limited

B. Metzler seel. Sohn & Co. Holding AG

Addlife AB

ACRE

Surmodics Inc

Work highlights

  • Advised Bauer Audio Media Holdings, part of the Bauer Media Group, on the tax aspects of its acquisition of Communicorp Group Limited.
  • Advised Statkraft, the Norwegian State-owned utilities group, on the tax aspects of the forward sale of wind farm projects to Greencoat Renewables and solar projects to Octopus Renewables.
  • Advised Biohaven Pharmaceutical on the tax aspects of establishing its principal operating company in Ireland in connection with the sale and exploitation of its proprietary Rimgepant/Nurtec product globally and related financing.

McCann FitzGerald LLP

McCann FitzGerald LLP has a well developed tax practice, with particular expertise in M&A, disputes with the Irish Revenue, corporate lending and aviation finance-related matters, structured finance and securitisations, and investment funds. The tax team has achieved further recognition for M&A transactions in the financial services sector and additional deals in the renewables segment. It has achieved growth in private equity and gaming. The practice is also gaining recognition in transfer pricing. Chartered accountant Eleanor MacDonagh leads the financial services tax team, and Alan Heuston, an accountant, tax adviser and solicitor, is noted for M&A, reorganisations, restructurings and migrations. Newly promoted consultant Deirdre Barnicle leads the tax compliance group.

Practice head(s):

Eleanor MacDonagh; Alan Heuston; Deirdre Barnicle

Testimonials

‘Excellent ability to convey complex legal and tax matters in a clear and comprehensible way.’

‘Easy to deal with and collaborative in their approach. Simplify the advice to enable strong business decisions.’

‘The practice is unique in that each assignment is individually managed and given one-to-one personal attention.’

‘The individuals are readily approachable and highly technical and commercial.’

‘Very approachable team with common sense tax advice. Take commercial experience, technical expertise and translated into language easily understood by the client.’

‘Deirdre Barnicle has a client-centred approach and provides advice in a timely and easily understandable manner.’

‘The key differentiator for Alan Heuston is his ability to combine technical expertise, commercial understanding and practical experience to solve issues and complete projects. His combination of practice and industry expertise is hugely helpful, reassuring and means he is equally focused on the commercial realities and implementation. His knowledge of the entire Irish tax system is second to none.’

‘Very approachable practical advice given by Alan Heuston. His expertise on the subject matter was easily translated into practical advice, which could be easily implemented by us.’

Key clients

Aufbau Medical Innovations Limited

Activate Capital Limited

AerCap

AIB

Aircastle

Ardstone

Arrow Global Limited

AXA Real Estate Investment Managers UK Limited

Banach Technologies

Bank of America NT&SA

Bank of Ireland

Bank of Tokyo Mitsubishi

Bankinter S.A.

BBAM Aviation Services Limited

Bbva Ireland Plc

BCI Finance Limited

Blackstone Mortgage Trust, Inc

Broadhaven Credit Partners

Brookfield Renewables

BWG Foods

Calypso AI Limited

Capitalflow

CarTrawler Group

Central Bank of Ireland

Citibank

Coillte

Conexim Advisors Limited

Cortes NP Acquisition Corporation

Deutsche Bank Ag London Branch

Dunport Capital Management

Electricity Supply Board

Elm Corporate Credit DAC

Emerge Capital Partners

Enva Group

European Commission

Evolution Gaming Limited

Faber & Faber

Fly Leasing Limited

FPG Amentum

Generali Insurance

Global Student Accommodation

Goldman Sachs

Greencoat

Haitong UniTrust International Leasing

Harvest Warehouse & CLO Platform

Housing Finance Agency

Huuuge Games

Ig Group Plc

IMMAC Holding AG

Investec Bank (UK) Limited

Irish Life Investment Managers

Irish Residential Properties REIT

Jones Engineering (Holdings) Limited

Karv Developments Limited

KBC Asset Management NV

Kosmos Management LLC

LeoVegas Gaming Plc

Lioncor Developments

Magnetar Financial (UK) LLP

Mapletree Investments

Mitsubishi Electric Europe Bv

Monument Re

MUFG Bank Ltd

National Lottery

Nordic Aviation Capital

Oaktree Capital

Paddy Power Betfair (now known as Flutter Entertainment Plc)

Pepper Finance Corporation (Ireland) DAC

Pollen Street Capital

Primary Health Properties REIT

Premier Lottery Limited

Probe Investments Limited

Prudential Plc

Rabobank Dubln

Security Risk Advisors International Limited

Silvercloud

SMBC Aviation Capital Limited

Susquehanna International Group Limited

The Barry Family (the shareholders of Dubray Books Limited)

UBS Investment Bank

Ulster Bank Ireland Limited

Urbeo Residential ICAV

Viva Aerobus

Vodafone Ireland Limited

WeWork

William Hill

Willis Towers Watson plc

Work Human

Walkers

Walkers offers both front-end tax advisory and transactional support tax services. It is particularly noted for the tax aspects of finance and debt capital markets, along with real estate, investment funds, aircraft leasing and corporate deals. The firm and the tax team has extensive experience in CLOs and other securitisation and structured finance transactions. Newly appointed managing partner Jonathan Sheehan is a senior name specialising in financial, commercial and real estate transactions, and emerging talent Aisling Burke is also known for financial services, M&A and real estate. Of counsel Eimear Burbridge has cemented her position as a rising star. The team received a further boost with the arrival of tax consultant Padhraic Mulpeter from William Fry in April 2022.

Practice head(s):

Jonathan Sheehan

Other key lawyers:

Aisling Burke; Eimear Burbridge; Padhraic Mulpeter

Testimonials

‘Walkers Ireland Tax is a dynamic practice. The team is client focused and extremely responsive. During the work from home period, Walkers Tax continued to provide a high quality service offering. The team collaborates seamlessly with our other professional service providers which is extremely important and a hard to find trait.’

‘Extremely responsive, practical and on the ball.’

‘Jonathan Sheehan is a trusted business adviser. He understands his clients’ operational framework and works closely with the Walkers firm to offer tailored solutions. He is very responsive and provides timely industry developments.

‘Jonathan Sheehan is a pleasure to deal with – immensely constructive, knowledge and helpful.’

‘Eimear Burbridge – Of counsel. Eimear is an experienced lawyer and provides succinct advice. Legal drafting is clear and deliverables are client focused.’

Key clients

Hertz Global Holdings Inc.

auxmoney

Tramontana Asset Management

Redding Ridge Asset Management (UK) LLP

Bardin Hill (formerly Halcyon Capital Management)

Prytania Investment Advisors LLP

KTB Asset Management

Goldman Sachs

Lloyds Bank plc

Man Group plc / Man GPM Aalto

UniCredit Bank AG

Onex Capital Partners

Banco Santander/ Santander Consumer Finance/

Santander UK

Bank of America Merrill Lynch (BAML)

DTZ Investors

Certa Insurance Partners

Accunia Credit Management Fondsmæglerselskab A/S

Work highlights

  • Acted as Irish tax counsel to Hertz in connection with the restructure of its existing asset-backed securitisation facility and refinancing of its high-yield bonds as part of its successful restructuring of $19bn of debt and return of $1bn of value to shareholders.
  • Advised auxmoney, on an M&A / financial services transaction which amounted to one of the largest fintech funding rounds in the Eurozone in 2020.

RDJ LLP

RDJ LLP is known for tax efficient succession planning advice to both corporates and individuals. It also holds considerable experience in tax appeals and revenue disputes, along with M&A and real estate-related matters. It is particularly noted for its tax advice to the healthcare sector. John Cuddigan and Mark Barrett are established names in the market. Eoin Tobin is another tax partner and heads the private client services practice.

Practice head(s):

John Cuddigan

Other key lawyers:

Mark Barrett; Eoin Tobin; Mark Ludlow

Testimonials

‘Responsiveness and support with any legal issues that arise. Expertise in subject matter. Ability to understand business needs in conjunction with legal advice.’

‘Highly experienced and responsive team. They provide a superb service and their advice is always top class. This is an exceptionally strong team and they are my ‘go to’ firm for tax advice. Responsiveness and value for money are key for me as well as excellent advice. Healthcare is an extremely fast paced environment and I need my advisers to keep pace and the RDJ tax team continue to deliver for me all the time.’

‘Ronan Daly Jermyn has continued to provide me with an excellent client service, providing targeted and proactive advice while demonstrating a passion for talent development and continuous improvement. Dealing with the firm primarily on tax matters it has been an early adopter of webcasts discussing topical developments while staying at the forefront of changes and approaches being adopted by relevant tax authorities.’

‘It has very professional people who convey complex information in a format that a lay person can easily understand.’

‘Mark Barrett is an outstanding tax adviser and I value his advice. He guides me through every tax query I have. He is very client focused and he always puts his clients first. Mark Ludlow who works with Mark Barrett is also excellent. I must also mention Eoin Tobin and John Cuddigan. They too are outstanding tax advisers. It is an exceptionally strong tax team.’

‘I have found Eoin Tobin to be highly knowledgeable and extremely responsive with the ability to provide help and guidance in real-time. While displaying technical excellence he has the ability to focus on core issues to ensure matters are managed as efficiently and effectively as possible. Eoin gets to know you and your issue which helps ensure advice is tailored to your needs within the parameters of what is possible.’

‘Both Mark Barrett and Diarmaid Gavin (Corporate and Commercial) go the extra mile to explain all aspects of the issue at hand and follow up with either Emails or Teams meeting to: (1) Go through the issue. (2) Explain the relevant procedures required. (3) Go through these procedures to cover all aspects i.e. Legal and Tax implications.’

Key clients

Bon Secours Health System

Compliance & Risks Limited

iNua Hospitality PLC

Musgrave Retail Partners

Morgan McKinley Group

Abtran Group

Geaney Property Group

AAI Holdings Group

Hovione Limited

GP Wood Group

Simmons & Simmons

Simmons & Simmons established a highly credible Dublin tax practice with the hire of Martin Phelan from William Fry in January 2021. He now leads a team that has already made an impact in tax advice connected to cross-border M&A, private equity buyouts and investments, capital markets offerings and other transactions. Managing associate Patricia McCarvill also has extensive experience in leading tax engagements.

Practice head(s):

Martin Phelan

Other key lawyers:

Patricia McCarvill

Testimonials

‘The Practice is unique because of ability to resolve tax matters in a timely professional manner. The tax person/team are competent and technically astute.’

‘Martin Phelan – very capable.’

‘Martin is head above any other individual in Ireland.’

‘Martin is a straight talker, inventive and thinks outside the box. Single handedly the most outstanding tax adviser I have ever engaged.’

‘Martin Phelan. Huge depth and range of expertise and knowledge in multiple jurisdictions.’

Key clients

Honeywell

Alternus Energy Group plc

Clanwilliam Health Group

Aedifica NV/SA

Investec

Denis O’Brien

Vivalto Vie Group

IMMAC Group

Work highlights

  • Tax advice and M&A support on the sale of Communicorp to Bauer Media.
  • Aadvised Alternus Energy Group PLC and its subsidiary company, on a €200m green senior secured bond issuance in connection with the acquisition of certain solar photovoltaic parks across the continent including in the Netherlands, Italy and Romania.
  • Tax advice and structuring support on the potential acquisition of the Davy business as part of a bidding process.