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Andrew Callaghan
Andrew Callaghan
Counsel — Tax
Counsel — Tax

Andrew Callaghan

Andrew Callaghan

20 Fenchurch Street
24th Floor
London EC3M 3BY
United Kingdom

Andrew Callaghan

Andrew’s practice focuses on the tax aspects of domestic and international corporate and finance transactions, as well as providing structuring and consultancy advice.  He has extensive experience advising on mergers and acquisitions with a particular focus on private equity transactions, regularly acting for institutional investors, management teams and portfolio companies. The following is a list of representative matters in which Andrew has assisted.

Experience Highlights

  • Macquarie European Infrastructure Fund (MEIF 5) and its portfolio company, Empark, on the group’s issuance of €575 million Senior Secured Notes due 2028 and Senior Secured Floating Rate Notes due 2027 and €100 million Super Senior Revolving Credit Facility

  • KKR in the sale of European Locomotive Leasing, a leading pan-European provider of electric locomotive leasing solutions, to AXA Investment Managers – Real Assets and Crédit Agricole Assurances

  • A US private equity sponsor on its €3.17 billion carve-out acquisition of a global construction chemicals business from a German public company

  • A team of founder shareholders on the sale of their online marketing platform to a buyer backed by a large US private equity fund

  • Saudi Aramco in connection with its agreement with Jacobs Engineering to form a Saudi Arabia-based joint venture company to provide professional program and construction management services for social infrastructure projects throughout Saudi Arabia and across the Middle East and North Africa

  • Huntsman Corporation in its $522 million initial public offering of Venator Materials plc, a global chemical company incorporated in the UK

  • The senior management team of an international oil and gas market intelligence company on its management buy-out

  • One of Europe’s largest holiday providers in a transaction to acquire a US property development and investment company

  • A UK-based private equity fund in the transaction of the sale of its interest in an IT business to a US trade buyer

  • A major international private equity in the transaction to merge one of its UK portfolio investments with an Irish retail group, including complex pre-merger group and finance restructurings

  • The senior management team of a major insurance company in a transaction to acquire a Canadian venture capital company, including the reinvestment of sale proceeds by the management team

  • A leading private equity fund on its exit from an investment in a debt management services group

  • The senior management team of a high-profile restaurant business on an equity based incentive arrangement

  • A major UK retail property investor on a series of securitised bond issuances

  • A number of corporate multinationals on group structuring, including residence issues, location of holding companies, and tax-efficient repatriation of cash

  • Various borrowers and lenders on credit facilities for cross-border financings


  • The College of Law, London Graduate Diploma in Law and Legal Practice Couse, 2004-2006
  • Loughborough University, BSc (Hons), 2004
  • Legal 500: UK, Corporate and Commercial: Corporate Tax, 2017—2021
  • Solicitor of the Senior Courts of England and Wales
  • “UK Budget 2017 Briefing,” V&E Tax Update E-communication, March 8, 2017 (co-author)