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Aaron Fairhurst

Partner
Co-Head of Tax

Portrait ofAaron Fairhurst

Aaron Fairhurst

Partner
Co-Head of Tax

Contact
CMS Cameron McKenna Nabarro Olswang LLP
Cannon Place
78 Cannon Street
London
EC4N 6AF
United Kingdom
Languages English

Aaron Fairhurst is the Co-Head of the Tax Team and has worked at CMS since 2002.

Aaron has worked in a wide range of transactional and advisory roles, both domestic and international, covering income tax and capital gains tax, corporation tax, VAT and stamp taxes.

He primarily advises corporate and individual clients on the tax implications of disposals and acquisitions, joint ventures and reorganisations in the energy and infrastructure sectors, the corporate recovery sector and the private equity markets. Aaron is also well known and highly regarded in the W&I insurance market.

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"Aaron provides excellent, creative and very responsive tax advice and support"

Client Feedback

"Aaron is very client focused and has established a very strong reputation in the W&I insurance sector as a leading tax advisor"

Client Feedback

Aaron was named in the Tax Journal’s 40 under 40 tax professionals in 2015

"Aaron provides excellent, creative and very responsive tax advice and support"

Client Feedback

"Aaron is very client focused and has established a very strong reputation in the W&I insurance sector as a leading tax advisor"

Client Feedback

Aaron was named in the Tax Journal’s 40 under 40 tax professionals in 2015

Relevant experience

  • A consortium, led by Cheung Kong Infrastructure and Power Assets Holdings, on the acquisition of Wales & West Utilities, the UK gas distribution network, from a number of infrastructure and pension funds, with an enterprise value of GBP 2bn.
  • RWE on the sale of Horizon, its new nuclear power plant joint venture with E.ON, to Hitachi for GBP 696m.
  • Viridian on the sale of majority stakes in its onshore wind farm portfolios in Northern Ireland and the ROI to the Irish Infrastructure Fund, managed by AMP, including in relation to the resulting joint ventures.
  • BP on the disposal of oil and gas assets in Egypt and US to Apache as part of a package worth USD 7bn.
  • RWE on the disposal of various interests in fields in the North Sea.
  • The lenders on various pub-group restructurings, including the Barracuda and Laurel pub groups, with aggregate debt exceeding GBP 2bn.
  • Abbey Life on a GBP 2bn longevity insurance transaction with the Trustee of the Scottish Power Pension Scheme and on associated reinsurance arrangements with a number of reinsurers based around the globe.
  • The administrative receivers of the owners of the UK Marriott hotel portfolio with aggregate debt exceeding GBP 1bn.
  •  The vendors on the sale of Integrated Dental Holdings to the Carlyle Group for GBP 500m.
  • The institutional sellers and management team of the National Fostering Agency on secondary buyout by Graphite.
  • The individual shareholders of EAT, The Real Food Company on their personal tax issues and the subsequent sale to Lyceum Capital.
  • All of the vendors, including management, on the disposal of Nature Delivered Limited (trading as Graze.com) as part of an MBO backed by the Carlisle Group.
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Education

  • 2001 - BA Accounting and Law, University of Manchester, Manchester
  • 2002 - LLM Legal Practice Course, Nottingham Law School, Nottingham 
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Expertise

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03/08/2023
CMS strengthens Tax Team with appointment of Mark Whiteside
International law firm CMS has welcomed partner Mark Whiteside to the Corporate Tax team.  Mark will be based in Manchester. Mark is an experienced tax expert focusing on transactional work (both corporate...
News
22/12/2022
Electricity Generator Levy: draft legislation published
The UK government has published further details of the new electricity generator levy (or ‘EGL’), together with draft legislation to be included in Finance Bill 2023. The legislation and accompanying...
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18/11/2022
New electricity generator levy introduced
The UK government has announced the introduction of a windfall tax on certain electricity generators in the form of the ‘electricity generator levy’, a new 45% tax levied on ‘extraordinary returns’...
Law-Now Mergers & Acquisitions
09/08/2022
CMS advises consortium on acquisition of further investment in Ørsted's...
International law firm CMS has advised a consortium comprised of Equitix and The Renewables Infrastructure Group (TRIG) on its agreement to acquire from Global Infrastructure Partners (GIP) a further...
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26/05/2022
New oil and gas windfall tax introduced
The UK government has announced today the immediate introduction of a 25% windfall tax – described by the Chancellor as a “targeted, temporary energy profits levy” – on profits from UK oil and...
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21/04/2022
CMS advises on investment in technology solutions provider WSD
International law firm CMS has advised the founder and shareholders of WSD on a majority stake investment by Bowmark Capital (Bowmark), the mid-market private equity firm. WSD is a leading provider of...
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14/12/2021
CMS advises USS on increased investment in Thames Water
International law firm CMS has advised Universities Superannuation Scheme (USS), the sole corporate trustee of one of the UK's largest pension funds, on its acquisition of an additional 8.77% stake in...
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09/12/2021
Climate-friendly future strategy: International CMS team advises SWM and...
Spirit Energy, the gas production company in which Stadtwerke München GmbH (SWM) and Bayerngas GmbH jointly hold 31 percent and the UK-based Centrica holds 69 percent, has signed an agreement to sell...
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18/11/2021
CMS advises on investment in Kubrick Group
CMS has advised the founders and shareholders of Kubrick Group, a leading provider of next-generation technology consulting, on an investment by Bowmark Capital, the mid-market private equity firm. Foun­ded...
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01/09/2021
CMS advises SSE on £1.225bn sale of stake in SGN
International law firm CMS has advised SSE on the sale of its entire 33.3% stake in gas distribution operator Scotia Gas Networks Ltd (SGN) to a consortium comprising existing SGN shareholder Ontario...
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02/12/2020
ROAQ Test key contacts details
Law-Now
27/11/2020
The earn-out - Is this the new normal in M&A? - (Part One) - Earn-outs...
The COVID-19 outbreak, almost overnight, unleashed unparalleled uncertainty, with concerns about a global downturn compounding the impact on the UK, European and worldwide M&A markets. A key factor...
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