Skip to content

Esther Lemmon

Partner

London

Lemmon Esther
Esther Lemmon

Partner

London

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.

Esther 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 A&O'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.

Related articles

News: 02 November 2023

A&O advises on financing for EUR5bn acquisition of Vodafone Spain by Zegona

Read more A&O advises on financing for EUR5bn acquisition of Vodafone Spain by Zegona

Publications: 31 May 2023

Improving gender equality: 5 ways tax could help – key takeaways from the 2023 OECD Report

Read more Improving gender equality: 5 ways tax could help – key takeaways from the 2023 OECD Report

Experience highlights

Expertise

Practices

Tax

Corporate and M&A

Sectors

Private Capital

Office

London

One Bishops Square
London
E1 6AD

View office →

Qualifications

Professional

Admitted as a solicitor, England and Wales, 2008

Academic

MChem, Oxford University, 2004

Post Graduate Diploma, Law, BPP London 2005

LPC, BPP London 2006

Other noteworthy experience

Advising:

  • Hayfin Capital Management LLP as lenders on the unitranche refinancing of an Hg Capital investment.
  • A major financial institution as lead arrangers on the term loan and revolving credit financing for the acquisition of a European metal packaging business.
  • Major financial institutions as lead managers and lenders to finance the acquisition of the TCS business of Technicolor.
  • A global institutional alternative investment management firm on the public RMBS of buy-to-let loans originated by Landbay Partners.
  • CarVal Investors GB LLP on the financing of a portfolio of Habito’s UK residential mortgages on a forward flow basis.
  • AGG Capital Management Limited in relation to the establishment of a financing structure to fund real estate in the private rented sector in Ireland.
  • A major financial institution as arranger on the securitisation of a loan it advanced to Brookfield to refinance its holding of Aldgate Tower.
  • A major international financial institution on the CMBS relating to motorway service area properties located in the UK.