Simon Letherman is a partner in the Tax practice.

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. He services a range of industries, including Energy, Financial Services, Mining & Metals, Private Capital and Technology, Media & Telecommunications.

Simon represents corporate, financial services, private equity and fund clients, including Engie, GE, Intercontinental Exchange, Liberty Global and QIA.

• Frigoglass S.A.I.C. on the implementation of a scheme of arrangement as part of the wider restructuring of the indebtedness of the Frigoglass group.
• Orange on the sale of approximately 133 million shares in BT for £383 million and the issuance of bonds exchangeable into BT shares for an amount of approximately £520 million.
• Reckitt Benckiser on its $7.75 billion bond offering in connection with the acquisition of Mead Johnson Nutrition Company.
• Coca-Cola European Partners plc on its €5 billion financing for its merger with Coca-Cola Erfrischungsgetranke GmbH and Coca-Cola Iberian Partners.
• DBAY vehicle on its public-to-private takeover of Creston plc.
• The lenders on the development and financing of the $3.4 billion 2,400 MW Hassyan coal-fired Independent Power Producer (IPP) in Dubai.
• GE Aviation on the sale of its legacy avionics business to Ontic
• GE on the sale of its Commercial Lending and Leasing Business to a Consortium Backed by AION Capital Partners.
• COIMA RES S.p.A. in connection with the institutional offering and concurrent listing of its ordinary shares on the Mercato Telematico Azionario, organised and managed by Borsa Italiana S.p.A. – the first IPO of an Italian property company in a decade.
• Warner Music Group on its acquisition of selected Songkick assets from Songkick.com, Inc.
• Delek Group on its offer to purchase the entire issued share capital of Ithaca Energy, Inc. (other than shares already owned by Delek Group) for C$1.95 per share, or approximately C$681 million.
• 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.
• Piraeus Bank S.A. on its €4.933 billion recapitalisation and liability management exercise.
• Anglo American on the sale of its Anglo Norte Copper business in Chile for up to $800 million.
• Liberty Global on its issue of tracking shares, the first such issue by a U.K. public company.
• Eurobank Ergasias S.A. on its €2.04 billion recapitalisation.
• The underwriters on The Royal Bank of Scotland’s $3.15 inaugural contingent convertible additional Tier 1 capital notes offering.
• Qatar Investment Authority on its £2.6 billion takeover of Songbird Estates plc and the follow-on £4.1 billion takeover for Canary Wharf Group plc.
• GE on its successful $4.3 billion acquisition from Cinven of the Avio group, an Italian headquartered aerospace systems business (European Private Equity Tax Deal of the Year, International Tax Review Awards 2014).
• Liberty Global on its acquisition of Virgin Media in a stock and cash merger transaction valued at approximately $23.3 billion.
• Viacom on its £450 million acquisition of Channel 5 Broadcasting.
• New England Sports Ventures on its acquisition of Liverpool Football Club.

Awards & Accolades

• Cited as a leading corporate tax expert in Legal 500 (2016).