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Sean Murray

Tax Partner | Dublin
Taxation


Sean Murray specialises in Tax.

Sean advises on financial services tax matters, including investment management, structured finance, real estate, banking, capital markets and private equity. His clients include many of the world’s leading financial institutions and asset management companies.

Sean is a Fellow of the Institute of Chartered Accountants in Ireland, an Associate of the Irish Tax Institute, a member of the Irish Funds Domestic Tax Committee and a member of the Irish Debt Securities Association Tax Committee.

Sean’s representative transactions include advising:

  • The lender, a real estate debt fund that is very active in the Irish and UK markets, on its provision of credit facilities of more than €31m to an Irish-based borrower group to finance the acquisition and refinancing of 66 commercial and industrial properties in Co. Dublin.
  • A commercial real estate finance company – the lender – on the refinancing by an Irish-based borrower group of multiple loans secured on real property in Ireland and the UK.
  • Merrion Capital Holdings Ltd on Cantor Fitzgerald buy-out.
  • For a US Manager on the acquisition and financing of a portfolio of "on lease" commercial aircraft engines. 
  • A number of US Managers on US loan origination activities using Irish vehicles.
  • The borrower, a real estate debt fund, on multicurrency loan-on-loan facilities provided to it by a global lender and which it “on-lent” to underlying borrowers for the acquisition and refinancing of commercial real estate located in Ireland and the UK.
  • Senior lending banks on a complicated re-organisation of underlying property collateral involving a portfolio of Irish retail/shopping centre assets.
  • The sellers on the sale of Dundalk FC to US investment firm Peak6.
  • A UK asset manager on the issue of around GBP 270m of AAA-rated bonds backed by UK and Scottish buy-to-let mortgages;
  • The Shareholders in Travel Department on a sale of a controlling stake investment by MML investment.
  • A lender on the refinancing of a significant retail property investment in Co. Dublin. Advice covered the client’s loan-on-loan financing agreement with an Austrian bank.
  • A real estate investment fund on its refinancing of a landmark hotel, entertainment and conference venue in Co. Dublin.
  • A US investment advisory firm on the purchase of a stake in UK Holding Company with a number of Irish Subsidiaries.
  • Kinnerton Opportunistic Credits DAC on its issue of debt securities listed on the Irish Stock Exchange. Advice included the June 2016 issue of notes worth DKK 155 million.
  • On the establishment of the first Irish authorised actively managed UCITS ETF.
  • A US purchaser on the purchase of an Irish company that is a leader in the provision of fraud detection, compliance, risk control, and process automation services to the Irish insurance industry.
  • A leading Russian bank in a variety of transactions – including secured lending facilities, an RMBS transaction, and a synthetic loan transaction.
  • Investment fund set-ups (UCITS and Non-UCITS) including common contractual funds, fund of funds, and master/feeder fund structures for simultaneous sale to US and non-US investors. Work has included numerous fund/SPV structures for the purposes of investing tax-efficiently by gaining access to Ireland’s double tax treaty network.


Related Practice Areas

Taxation

Education

Dublin City University

The Irish Taxation Institute

The Institute of Chartered Accountants in Ireland.