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Esther Lemmon

Partner

Esther has extensive experience across the full range of domestic and international financing transactions including the taxation of securitisations, CLOs, leveraged finance transactions, bond issuances, repos and derivatives.

She has a particular focus on the private credit and financial institutions sectors. She specialises in the tax aspects of investment grade and leveraged acquisition finance and she has advised on all major types of private investments, including unitranche, senior, second-lien, mezzanine and PIK debt financings. A significant part of her practice also covers advising debt funds, private equity firms, financial institutions and corporates on the tax aspects of a broad range of structured finance transactions, including asset-backed finance transactions and CLOs, and she is highly experienced in advising sellers and buyers on cross-border debt portfolio disposals and related financings.

Esther is co-head of the firm's Gender Equality Network in London. Within this forum, she advocates for a wider diversity agenda, seeking to ensure that women from all backgrounds are represented and supported.

Experience

Representative matters

Barings as senior lender on the unitranche financing for Hg’s acquisition of TrustQuay.

Mandated lead arrangers and initial purchasers on the senior secured bridge facility, SSRCF and interim PIK financing for Advent’s acquisition of an Italian food business.

A major international financial institution on the CMBS relating to cold storage assets in the UK, France and Germany. 

PIMCO on the refinancing of the RMS 23 and Uropa 2018/1 RMBS.

Leadership Positions And Professional Affiliations

  • Securitisation Industry Group (HM Treasury and HM Revenue & Customs)
  • ISDA European Tax Group
  • Co-head, Allen & Overy’s Gender Equality Network, London

Qualifications

Admissions

Admitted as a solicitor, England and Wales, 2008

Academic

MChem, Oxford University, 2004

Post Graduate Diploma, Law, BPP London 2005

LPC, BPP London 2006

Languages

English, Hungarian
Disclaimer
A&O Shearman was formed on May 1, 2024 by the combination of Shearman & Sterling LLP and Allen & Overy LLP and their respective affiliates (the legacy firms). Any matters referred to above may include matters undertaken by one or more of the legacy firms rather than A&O Shearman.