• London

    T: +44 20 7655 5139
    F: +44 20 7655 5254
Letherman, Simon

Simon Letherman


Simon Letherman is a partner and Head of Shearman & Sterling’s London Tax Group. Simon is recognised by peers and clients alike for his depth and breadth of tax law expertise on a wide range of UK and international corporate tax matters. Simon's diverse practice includes advising on major mergers and acquisitions, domestic and international banking, structured finance, capital markets, corporate restructurings, private equity, investment funds, financial products, derivatives and real estate transactions. Simon is cited as a leading corporate tax expert in The Legal 500.

Selected Experience

  • Ardagh Packaging Finance plc and Ardagh Holdings USA Inc., as co-issuers, on the offering of their $2.2 billion senior secured notes and their $1 billion 6.000% senior notes
  • Engie on the sale of its stakes in Paiton (Indonesian power assets) to Nebras Power and Mitsui for approximately $1.5 billion and in Meenakshi (Indian power assets) for an undisclosed sum
  • ADNOC on the award of a 10% interest in the Abu Dhabi onshore oil concession to BP Abu Dhabi, in exchange for which Abu Dhabi took a 2% interest in BP plc
  • Liberty Global plc on its takeover of Cable & Wireless Communications plc at an enterprise value of $8.2 billion (Commended in the “Innovation in mergers and acquisitions” category, FT Innovative Lawyers 2016)
  • Liberty Global on its issue of tracking shares, the first such issue by a UK public company.  The tracking shares relate to its operations in Latin America and the Caribbean


  • University of Manchester, Ph.D.
  • Oxford University, B.A.


Connect With Us