Chris Harrison
Image of Chris Harrison

Chris Harrison

Partner

Email

chris.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.

Chris is ranked as ‘Hall of Fame’ in Legal 500’s category, Corporate Tax UK 2025.

Expertise

Industries

Experience

Representative matters

  • invoX Pharma Limited (invoX) in relation to its potential divestment of its subsidiary F-star Therapeutics Limited to management.
  • Bank of Ireland (UK) plc on the establishment of its master issuer securitisation programme, backed by UK residential mortgages, and the successful first issuance of GBP350 million Series 2025-1 Class A Notes under the programme.
  • Yorkshire Building Society and Accord Mortgages Ltd. on the establishment and issuance of GBP350 million Series 2024-1 Class A Notes under the White Rose Master Issuer securitisation program, backed by UK residential mortgages.
  • Nomura as senior lender in a warehouse facility, secured on a revolving portfolio of performing and non-performing residential bridging loans originated by Glenhawk.
  • USS as Seller in relation to a securitisation of equity release mortgages in the UK purchased by a subsidiary of USS from time to time and originated by More 2 Life.
  • A Middle East sovereign wealth fund on its strategic minority investment in the media sector.
  • Brookfield Business Partners in connection with the acquisition of Barclays’ payments business.
  • 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

“Chris Harrison is a very experienced partner. Knowledge, capable and truly listens to his clients and always aiming to do even better”
Legal 500 UK: Corporate Tax, 2025
“Chris is very commercial, pragmatic and provides commercial solutions”
Chambers & Partners UK: Corporate Tax, 2025

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.