| Alan advises in all forms of taxation, including corporate tax, stamp duties, capital gains tax and VAT and acts for a broad range of both domestic and international clients. Alan advises on the tax aspects of mergers and acquisitions, reorganisations, restructurings capital markets, structured finance, financial products, banking, and a wide range of other international and domestic tax matters. He has a particular focus in the area of intellectual property and has advised a wide range of domestic and international clients on the tax aspects of setting up operations in Ireland to exploit and develop intellectual property. He has also advised many participants in the energy trading sector and particularly on carbon trading. | Practice Areas |
A selection of recent deals that Alan has advised on include:
- Acting for Electricity Supply Board on the €450 million disposal of part of their power generating business to Endesa
- Acting for Fexco on the disposal of the Western Union money transfer business
- Acting for CRH Plc on the 2009 rights issue to shareholders
- Acting for Shire Plc, Accenture and Cooper Industries on the migration of their holding companies to Ireland
- Acting for Giorgio Armani on the cross border merger of Giorgio Armani Netherlands B.V. with its Irish sister company GA Corporation Finance
- Advising a syndicate of five banks on the Irish aspects of a US$500 million cross-border refinancing of the debt of the ROLF Group
- Advising on the Irish tax aspects of the majority of Russian Loan Participation Note ("LPN") transactions using Irish vehicles for various Russian banks and other financial institutions
- Advising St. Vincent's on the tax aspects of the capital allowance scheme that was being implemented to facilitate the construction of the new St Vincent's private hospital
Education
- BCL, 1996, University College Cork
Professional
- Admitted as a solicitor (Ireland), 2003
- Admitted as a Chartered Accountant (Ireland), 2000
- Admitted as an Associate of the Institute of Taxation of Ireland (AITI), 2000
Memberships
- Law Society of Ireland
- Irish Taxation Institute
- Institute of Chartered Accountants in Ireland
Contact MeAlan Heuston
Partner
Arthur Cox
Earlsfort Centre
Earlsfort Terrace
Dublin 2
Ireland
t: +353 (0) 1 618 0562