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 real estate, private equity, mergers and acquisitions, finance and energy (both renewable and oil & gas).

His clients range from SME founders and shareholders to multi-national groups to government departments and public bodies. In over 20 years of practice, he has gained expertise in matters relating to corporation tax, capital gains tax, employment related securities, VAT and SDLT.

Ronan is also regular contributor to legal and trade media.


Examples of experience include advising:

  • Private Equity Investors such as LDC, Piper, Cairngorm and Nimbus on a series of investments involving tax issues ranging from debt restructuring to employment related securities
  • Insolvency practitioners on the restructuring and disposal of businesses and assets under administration including novel insolvency procedures such as education administrations and recent energy company insolvencies
  • Government Departments including HM Treasury on decommissioning relief claims in relation to North Sea energy transition, the Ministry of Justice, Home Office and Department of Levelling Up on matters relating to real estate taxation
  • Gloucester City Council on VAT and SDLT issues concerning a regeneration and housing project
  • UK and overseas lenders and borrowers on withholding and status tax issues in the UK
  • US and European investors on the acquisition of UK companies in the engineering and IT sectors including cross-border share exchanges and incentive programmes
  • DG Innovate Plc (previously Path Investments Plc) on its reverse acquisition of DG Innovate Limited and fundraising on the Main Market of the London Stock Exchange
  • RES UK and Ireland on the development and disposal of wind, solar and battery projects
  • EnBW, Vattenfall and Scottish Power on tax issues relating to the development of offshore wind projects.

"An extremely good rapport with clients. He deals with technical subjects well, and is very diligent."

Chambers and Partners

"Ronan Lowney is "always very responsive and commercial in his approach," according to clients. He is noted for his expertise in the energy sector, where he regularly advises on tax issues pertaining to private equity investments".

Chambers and Partners, 2020

"He is particularly noted for his work in the energy and private equity sectors".

Chambers and Partners, 2021

Recognised as an 'Associate to Watch'

Chambers and Partners, 2023

"We regularly deal with Ronan Lowney on tax matters and he is always great to deal with, providing sensible commercial advice."

The Legal 500, 2021