Simon Letherman

Simon Letherman

Partner

Email

simon.letherman@aoshearman.com

Phone

+44 20 7655 5139

Offices

London

V-CARD
Simon’s diverse practice includes advising on major mergers and acquisitions, domestic and international banking, structured finance, capital markets, corporate restructurings, private equity, investment funds, financial products, derivatives and real estate transactions. 

He services a range of industries, including Energy, Financial Institutions, Metals & Mining, Private Capital and TMT.

Simon represents corporate, financial institution, private equity and fund clients, including Anglo American, General Electric, Intercontinental Exchange, Liberty Global and the Qatar Investment Authority. Simon is recognised by peers and clients alike for his depth and breadth of tax law expertise on a wide range of UK and international corporate tax matters.

Simon has been ranked “Up and Coming” for Tax in Chambers UK 2024 which describes him as “very strong technically” with “excellent commercial awareness” and “an astute lawyer” who “works hard and solves problems”.

Expertise

Tax

Experience

Representative matters

Liberty Global on multiple transactions, including its redomiciliation to Bermuda, its $8.2 billion takeover of Cable & Wireless Communications plc and its $23.3 billion merger with Virgin Media.

Intercontinental Exchange on its $11 billion NYSE Euronext acquisition including the New York Stock Exchange, the subsequent carve-out of LIFFE and €1.3 billion spin-off and IPO of Euronext. Awarded "Equity Deal of the Year", IFLR1000 European Awards, 2015.

Société Générale on its agreement with AllianceBernstein to combine their research and securities brokerage businesses in a new joint venture.

Fenway Sports Group on its acquisition of Liverpool Football Club.

Pro bono

Pro bono representation of certain retail bondholders among the 11,000 investors who lost over £200 million in the collapse of London Capital & Finance plc. Amongst other things, following our advocacy HMRC changed their policy on the ability of LCF ISA bondholders to reinvest compensation awards into an ISA without affecting their annual ISA allowance. "Highly Commended" at FT Innovative Lawyer Awards, 2023, and in "Law Firm of the Year" category, Peer2Peer Finance Awards, 2022

Provided loan documentation to Moneyline, a social enterprise that provides financial products to lower income households to improve their financial health and reduce the costs of credit.
Working with 30 Birds, an organisation supporting the evacuation of hundreds of at-risk female students escaping Kabul, Afghanistan following the Taliban takeover.

Helped Black Thrive create a separate legal entity, Black Thrive Global, which addresses the systemic issues and inequalities that negatively impact the mental health and wellbeing of Black people.

Awards

  • Ranked “Up and Coming” for Tax, Chambers and Partners UK, 2024
  • Recognised as a leading corporate tax expert, Legal 500 UK, 2013 – 2024

Qualifications

Admissions

England & Wales, 2002

Academic

B.A. (First Class), Mathematics, St Catherine’s College, University of Oxford, 1992
M.Sc., Pure Mathematics, University of Manchester, 1993
Ph.D., Pure Mathematics, University of Manchester, 1998
Postgraduate Diploma in Law (Distinction), Manchester Metropolitan University, 1999
Legal Practice Course (Distinction), College of Law, Chester, 2000

Languages

English
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.