Gerry
Thornton
Partner
Gerry Thornton is a partner in the Tax practice of Matheson.
Gerry advises on all aspects of corporate tax. His main focus is the financial sector, including asset management, finance and asset finance, banking and investment banking, leasing, derivatives and insurance.
Gerry frequently advises on mergers and acquisitions, tax litigation and tax disputes.
Gerry takes an active industry role in developing Ireland’s financial sector. He is a member of the tax committee of Irish Funds, the representative body for the international investment fund community in Ireland, and was chair of Irish Funds’ international tax working group for many years.
Gerry has been closely involved in financial sector consultations on Finance Bill amendments to Irish tax legislation for many years, including the 2020 revamp of the Ireland’s investment limited partnership, the 2011 and 2016 amendments to the Irish securitisation regime and the 2016 and 2019 amendments to the Irish real estate funds regime.
Gerry is a qualified solicitor and a qualified tax consultant and is a member of the Law Society of Ireland and the Irish Taxation Institute. Gerry has previously worked in the group tax department of an investment bank in the City of London.
Gerry is the author of the Irish chapter of the International Bureau of Fiscal Documentation’s publication on permanent establishments. Gerry lectures frequently on financial services tax matters.
Experience and Education
Gerry has recently advised and assisted clients on the following:
- The establishment of Irish banking, insurance and MIFID businesses.
- The establishment of Irish investment fund platforms, including ETF and QIAIF platforms.
- The implementation of alternative investment strategies, including direct lending and royalty strategies.
- The establishment of Irish aircraft leasing businesses.
- Portfolio transfers and business sales of Irish insurance businesses.
- CLOs, asset-backed securitisations and all forms of structured finance.
Real estate investments.
- Trinity College Dublin (LLB, 1999)
