Daniel Hawthorne


Daniel Hawthorne


London | 160 Queen Victoria Street, London, UK EC4V 4QQ
+44 20 7184 7327 | +44 20 7184 7001


Daniel Hawthorne acts for a broad range of corporate and financial services clients with a focus on UK and international tax matters. He has wide-ranging experience in the areas of corporate M&A, finance, financial services and investment funds. In addition, he has particular expertise in employee taxation and incentivization matters.

The Legal 500 UK, 2021 lists Mr. Hawthorne for corporate tax. He is noted for receiving high praise from market sources. Clients cite, "His advice was always relevant, well constructed and easy to understand. He is also steadfastly reliable and always follows up on commitments and requests."

Mr. Hawthorne has co-authored chapters relating to hedge fund taxation in a number of publications.

Mr. Hawthorne is a Chartered Tax Advisor, a member of the Tax Expert Group of the Quoted Companies Alliance and a former member of the Tax Working Group of the European Fund and Asset Management Association (EFAMA).

  • Bank Audi on the sale of 100% of the share capital of Bank Audi sae, Bank Audi sal’s subsidiary in Egypt, to First Abu Dhabi Bank (FAB).
  • Kartesia on its provision of a senior debt financing package to the Kallidus Group backed by Apse Capital, to provide for the continued growth and development of Kallidus and to support the acquisition of Sapling Inc.
  • Polar Capital Holdings Plc on the acquisition of 100% of the issued share capital of Dalton Capital (Holdings) Limited, the parent company of Dalton Strategic Partnership LLP.
  • Affiliates of Further Global Capital Management, L.P. on the acquisition of AA Ireland Limited.
  • Hellenic Telecommunications Organization S.A (OTE) in connection with the sale of its stake in fixed telecommunications operator Telekom Romania to Orange Romania.
  • Judges Scientific plc on the acquisition of Heath Scientific Company Ltd (trading as Thermal Hazard Technology), a manufacturer of scientific instruments.
  • Investcorp, a leading global manager of alternative investments, and Tages, a leading European alternative asset management firm, in connection with a 50/50 joint venture and contribution of their subsequent merger of the Absolute Return businesses to create Investcorp-Tages Limited.
  • Barings Asset Management on a unitranche financing package to support the acquisition by a UK private equity house of an outsourcing business. 
  • Share plc, the LSE listed holding company for The Share Centre, one of the UK's leading independent retail stockbrokers, on its £62 million takeover by Interactive Investor, the UK's second largest direct to consumer investment platform, which is majority owned by J.C. Flowers IV, L.P., a fund advised by J.C. Flowers & Co, LLC, a leading private investment firm.
  • Merck KGaA, as deal counsel on the restructure of its ongoing collaboration and acquisition option arrangements with F-Star.
  • Quorn Foods (Marlow Foods) on a £123m senior unsecured financing package entered into with a syndicate of banks to refinance certain of Quorn’s existing financing arrangements.
  • CIT Group Inc. on the sale of its Paris-based European rail leasing subsidiary group Nacco to German-based VTG Aktiengesellschaft for US$1.05 billion. 
  • Ares Management Limited on the provision of a senior and PIK financing package to refinance the Daisy Group’s existing financing arrangements and fund the buyout of certain investors in the Daisy Group.
  • Ares Management Limited on its provision of financing support to Midlothian Capital Partners and a consortium of investors to acquire HB Education Limited (the holding company for PGL).
  • Columna Capital on the sale of a stake in Datamars to Caisse de dépôt et placement du Québec (CDPQ).
  • Chrysaor Limited on its US$3.8 billion acquisition, by way of an auction process, of a package of assets in the UK North Sea from Shell UK Limited and its affiliates.
  • Orange S.A. on its acquisition of the telecommunications businesses in Burkina Faso and Sierra Leone from Bharti Airtel International.
  • AlbaCore Capital Limited on the launch of its new specialist European credit platform.
  • Northill Capital on its acquisition of a majority interest in Longview Partners, a specialist asset management firm that manages investments of US$19.5 billion.
  • Pembroke College, Cambridge, Law, 2001
  • England and Wales
  • Chartered Institute of Taxation
  • Tax Expert Group, Quoted Companies Alliance
  • Tax Working Group, European Fund and Asset Management Association (EFAMA)
Speaking Engagements
  • Structuring your Next Hedge Fund Product - London (March, 2018)
  • Structuring Your Next Hedge Fund Product and Negotiating Seed Deals - London (November, 2016)
  • Common Reporting Standards, SS&C - London, UK (April 13, 2016)
  • Common Reporting Standards, SS&C GlobeOp Common Reporting Standards (CRS) - New York, NY (March 9, 2016)