Nicholas Gardner > Ashurst > London, England > Lawyer Profile

Ashurst covers tax matters relating to real estate, funds, and financial transactions, in addition to a range of other mandates. Simon Swann, who has particular strength in real estate tax, leads the team, and acts for both public and private sector clients. Nicholas Gardner has key strength in the energy, transport, and infrastructure industries, while Paul Miller has a specialism in the financial services industry, covering a range of debt capital market issues. Tim Gummer is highly active on pan-European real estate transactions. Highly experienced partner Patricia Allen contributes expertise in the taxation of funds and private equity transactions. Sara Mardell joined the partnership in May 2024.

With notable strength in real estate tax, Ashurst also advises on the taxation of funds, infrastructure, and financial institutions. The team is spearheaded by Simon Swann, and benefits from his extensive knowledge of stamp duty land tax and other real estate tax matters, in both a development and investment context. Nicholas Gardner focuses his practice on corporate and private equity transactions in the energy, transport, infrastructure and real estate sectors. Paul Miller is a key contact for securitisations, hybrid securities, and debt capital markets matters. Tim Gummer is active in the corporate tax area, in particular regarding European corporate real estate matters. Patricia Allen‘s expertise lies in the taxation of funds and private equity transactions, while Mark Spinney brings infrastructure M&A expertise.

Ashurst fields a ‘very knowledgeable’ team adept in direct and indirect tax disputes, active for a diverse client roster which includes financial institutions, major funds, and premium corporates. The department is equipped to handle complex international disputes, including transfer pricing and state aid issues. Nicholas Gardner leads the team, and has experience handling tax disputes before all levels of the UK courts. Paul Miller specialises in the financial services industry, and has experience in disputes relating to unallowable purpose. Sara Mardell has strength in indirect tax, and a growing practice advising on judicial review claims.