Ronan advises clients on tax aspects of transactions in key sectors of the firm's practice. He has considerable experience in advising on the structuring and negotiation of transactions in energy (both renewable and oil & gas), private equity, mergers and acquisitions, finance and real estate. Clients range from SME founders and shareholders to multi-national groups. Over 13 years of practice he has gained expertise in matters relating to corporation tax, capital gains tax, employment related securities, VAT and SDLT.
Ronan is a regular contributor to legal and trade media, particularly in relation to tax issues facing the oil and gas industry.
Examples of experience include advising:
- Noble Energy on the chargeable gains aspects of the pre-sale re-organisation of UK continental shelf interests into SPVs and negotiation of tax aspects of sale documentation
- Piper Private Equity on the tax aspects of investments into a number of retail and hospitality ventures, which involved multiple acquisitions and rollovers of interests, tax issues related to financing and employee/management incentivisation
- RES UK and Ireland on the acquisition and disposal of wind and solar farms in the UK and Republic of Ireland, including pre-sale group and interest re-organisations
- Rockspring on the VAT, capital allowance and SDLT aspects of the development of a major urban renewal in the north of England
- Icelandic law firm on the UK tax aspects and international tax documentation of worldwide sale of Icelandic Group involving numerous jurisdictions and international tax systems.
"We regularly deal with Ronan Lowney on tax matters and he is always great to deal with, providing sensible commercial advice."
"Always very responsive and commercial in his approach."
"An extremely good rapport with clients. He deals with technical subjects well, and is very diligent."