Chris Smale

Chris Smale

Tax Partner, London

“I provide clients with commercially practical and technically robust tax advice for their complex and strategic transactions. My previous role in front office structuring, and experience in developing and selling my own swap arranging business, puts me in a unique position to understand clients’ needs and deliver effective solutions.”

Overview

Education and qualifications

Overview

Chris is a UK corporate tax specialist with emphasis on advising corporates, financial institutions and financial sponsors on public and private M&A, joint ventures, financing transactions and restructuring transactions across a broad range of sectors.

Work highlights

Chris has advised on many substantial transactions including:

M&A

  • CK Hutchison on the proposed merger of Three UK and Vodafone UK and the disposal of its European telecommunications tower assets to Cellnex
  • CK Infrastructure on the disposal of a 25% interest in Northumbria Water to KKR
  • bp on the US$5bn disposal of its petrochemicals business to Ineos and on the acquisition of the remaining 50.03% of Lightsource bp

  • Rio Tinto on its defence of the £97bn hostile takeover offer by BHP Billiton
  • the consortium of Kinetic and Globalvia on the recommended offer for The Go-Ahead Group plc
  • Carlyle Group on its public to private takeover of Harwood Wealth Management
  • TDR Capital on its €4.3 billion disposal of Modulaire to Brookfield
  • GIC and Greystar on the acquisition of Student Roost, the UK’s third largest purpose-built student accommodation provider

Financing transactions

  • IPOs and listings of Alphawave, Dr. Martens and Moonpig and rights issues by Mitie, Marks & Spencer and The Restaurant Group
  • Rio Tinto on its $15.2bn rights issue, the first rights issue by a company with dual listed company structure

Education and qualifications

Chris studied law at King’s College, University of Cambridge