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Michael Graham

Partner
Michael Graham is our main contact. He possesses detailed knowledge of tax on benefits, especially carried interest rules.
The Legal 500 UK Solicitors 2024
About

Michael Graham has extensive experience in taxation, including a focus on funds tax (investor and management side), and advising on the tax aspects of mergers and acquisitions, financing, and cross-border tax structuring.

Michael is a chartered tax advisor and has worked in a Big Four tax practice.

Areas of FocusTax
Professional QualificationsSolicitor of the Senior Courts of England and Wales

EXPERIENCE

Michael's recent experience includes advising:

    Funds - Tax

  • Claret Capital Partners on the fund formation, management fee and UK carry structuring of a direct lending Fund established in Luxembourg. Project value of plus EUR300 million. Project completion June 2020.
  • Large international sponsor on the fund formation, management fee and UK carry structuring of a VC Fund established in Luxembourg. Project value of plus EUR100 million. Project completion early 2022.
  • Investor groups following the collapse of Abraaj Private Equity. Project completion October 2019.
  • Advised TPG on fund formation of its global Real Estate Fund, the acquisition of Arlington Properties and a Portuguese real estate acquisition, and a MIP for management. Project value of plus USD3.7 billion. Project completion March 2019.
  • Rhone Capital on its strategic partnership with Eurazeo. Project value of USD100 million in cash and 2 million newly issued shares of Eurazeo. Project completion April 2018.
  • Carlyle on fund formation of its pan-European Real Estate fund, and global Energy fund, including carried interest planning with respect to Carlyle’s UK and European management team. Project completion 2018.
  • Orion on a number of UK real estate acquisitions, a refinancing, and a restructuring to account for offshore fund rules planning.
  • British Land on setting up a JV REIT for in partnership with GIC, over the Broadgate Estate. Project completion December 2013.

    Transactional & Restructuring - Tax

  • NEQSOL on the acquisition of Vodafone Ukraine, and on the acquisition financing from a group of international funds and financial institutions led by J.P. Morgan Securities Plc and Raiffeisen Bank International A.G. Project value USD734 million. Project completion December 2019.
  • Aareal on the financing of the pan-European K+K Hotel portfolio. Project value EUR164 million. Project completion November 2019. Also advised on the financing of a second pan-European hotel group. Project value EUR287 million. Project completion June 2020.
  • Jaja Finance Limited (leading digital finance company) on the acquisition of Bank of Ireland’s UK credit card portfolio. Project value GBP530 million. Project completion July 2019.
  • UK headquartered tech-group on a group reorganisation, in light of the substance rules in the BVI. Project completion March 2020.
  • Wyndham Worldwide on the sale of European Vacation Rentals Business to Platinum Equity. Project value of c.USD1.3 billion. Project completion February 2018.

*Denotes experience from previous firm

Education
  • BPP University, Legal Practice Course, 2010-11
  • University of Manchester, LLB Law (First class honours), 2007-10

AWARDS & RECOGNITIONS

  • Legal 500 UK Solicitors 2024: "Michael Graham is our main contact. He possesses detailed knowledge of tax on benefits, especially carried interest rules."

Prior Experience

  • May 2019 - present, DLA Piper LLP
  • 2017 - 2019, Kirkland & Ellis LLP
  • 2015 - 2017, Paul Hastings (Europe) LLP
  • 2013 - 2015, Deloitte, Real Estate Tax
  • 2011 - 2013, Berwin Leighton Paisner LLP

Memberships And Affiliations

  • Chartered Tax Advisor

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