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Chris Harrison

Partner

Email

christopher.harrison@aoshearman.com

Phone

+44 20 3088 3638

Offices

London

V-CARD
Chris is the Global Head of the Tax Practice Group.

He advises on the tax aspects of complex, domestic and international financing transactions, including bank and project finance, capital markets transactions and securitisations and other structured finance transactions. Chris also advises on the taxation aspects of corporate transactions, including mergers, acquisitions and joint ventures, corporate restructurings and reorganisations and private equity transactions.

Chris works with banks and other financial institutions, corporates, private equity and fund clients across multiple jurisdictions and sectors. He is recognised by clients and peers for the breadth of his tax experience covering a wide range of tax matters.

Expertise

Tax

Industries

Private capital

Experience

Representative matters

  • The financing banks on the acquisition by Cerberus Capital Management of GBP13bn Northern Rock mortgage assets from UKFI.
  • A major banking group on the ring-fencing of its UK retail banking operations, pursuant to the Financial Services (Banking Reform) Act 2013, with associated regulatory resolution advice, and setting up operational service companies to serve both the ring fenced bank and non-ring fenced banks, together with related intra-group reorganisations and restructurings.
  • Blackstone and Center Parcs on their groundbreaking GBP1bn whole business securitisation and high yield bond transaction.
  • A consortium comprising InfraRed, Equitix and the National Pensions Service of Korea on the GBP3bn acquisition of High Speed 1 from Borealis and Ontario Teachers.
  • RWE Dea on the negotiation of new concession arrangements for the joint USD9bn development by RWE and BP of natural gas resources in the North Alexandria and West Mediterranean Deep Water Concessions with the Egyptian Ministry of Petroleum and the Egyptian General Petroleum Corporation.
  • PPL on its GBP4bn acquisition of the two Central Network DNOs (electricity distribution network operators) from E.ON.
  • A Middle Eastern sovereign wealth fund as majority partner in the consortium acquisition of Newcastle United Football Club.
  • The Carlyle Group on the USD8bn acquisition of ‘Veritas’, an information management systems provider, from Symantec Corporation.
  • Macquarie Bank Limited on the acquisition of Airwave O2 Limited, a UK-based telecoms network, from Telefonica SA for GBP1.9bn.
  • A British multinational advertising and public relations company on the USD3.1bn sale of a 60% stake in Kantar to Bain Capital.
  • Coca-Cola Iberian Partners on its USD27bn three-way merger with Coca-Cola Enterprises and Coca-Cola Erfrischungsgetränke, to form Coca-Cola European Partners.

Recognition

“Hall of Fame”
Legal 500 UK: Corporate Tax, 2024
“Global tax head Christopher Harrison takes the lead, with expertise in advising both financial institutions and large corporations in relation to a wide range of tax matters”
Legal 500 UK, Corporate Tax, 2023

Qualifications

Admissions

Admitted as solicitor, England and Wales, 1995

Academic

LLB, The University of Manchester, 1992
Disclaimer
A&O Shearman was formed on May 1, 2024 by the combination of Shearman & Sterling LLP and Allen & Overy LLP and their respective affiliates (the legacy firms). Any matters referred to above may include matters undertaken by one or more of the legacy firms rather than A&O Shearman.