Esther Lemmon
Partner
London
Esther Lemmon
Partner
London
Contact details
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.
Qualifications
Professional
Academic
MChem, Oxford University, 2004
Post Graduate Diploma, Law, BPP London 2005
LPC, BPP London 2006
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News: 05 March 2024
Allen & Overy advises Polestar on USD950m financing
London – Allen & Overy (A&O) has advised Polestar Automative Holding UK (Polestar), the Swedish electric performance car brand, in connection with a USD950m three-year loan facility provided by a…
Publications: 22 February 2024
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Experience highlights
Advising Barings as senior lender on the unitranche financing for Hg’s acquisition of TrustQuay.
Advising 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.
Advising a major international financial institution on the CMBS relating to cold storage assets in the UK, France and Germany.
Advising PIMCO on the refinancing of the RMS 23 and Uropa 2018/1 RMBS.
Qualifications
Professional
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.
