Raphael is a partner in the Tax Department and is based in the firm’s Cork office, having previously worked in the London office between 2020 and 2026.
Areas of Expertise
Experience and Education
Raphael has recently advised and assisted on the following matters:
- the establishment of various private credit fund structures, including a $34bn direct-lending platform for a leading US-based manager, the largest of its kind;
- the establishment of various private equity funds for US and European managers;
- the tokenisation of a UCITS fund for a leading US manager, one of the first tokenised funds in the Irish market;
- cross-border mergers involving Irish funds;
- group portfolio transfers and third party portfolio acquisitions for a number of Irish-based insurers;
- a $2.6bn business combination of an Irish-registered biotech with a NASDAQ-listed SPAC, including a corresponding PIPE investment;
- the establishment of numerous Irish aircraft leasing businesses;
- numerous equity and debt capital markets transactions (acting for issuers and investors); and
- fund financing transactions, including subscription line facilities, for both borrowers and syndicates of lenders.
- Trinity College, Dublin, LL.B., 2012
- Law Society of Ireland, 2016
- Irish Tax Institute (AITI Chartered Tax Adviser, 2019)

