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Expertise

Kevin Smith is a partner in the Tax practice of Matheson and is also a member of the Structured Finance and Derivatives Group.

Kevin advises financial institutions, investment banks, investment managers and institutional investors on all tax aspects of financial services in Ireland, including securities transactions, debt capital markets, cross-border financing and derivative transactions. Kevin also advises many of the world’s largest aircraft leasing companies on tax aspects of carrying on aircraft leasing business in or from Ireland.

Kevin takes an active industry role in developing the Irish internationally-focused financial sector. He is a member of the tax committee of Irish Debt Securities Association, the representative body for the international debt securities community in Ireland. Kevin was closely involved in industry feedback on the legislative amendments to the Irish securitisation regime in 2016.

Kevin is a qualified solicitor and a qualified tax consultant and is a member of the Law Society of Ireland and the Irish Taxation Institute. Kevin previously worked in the group tax department of Deutsche Bank in the City of London.

Experience Highlights

Recent highlights include:

  • On-going counsel to investment banks in respect of their ABCP, MTN and repackaging programmes.
  • On-going Irish tax counsel on a number of CDO and CLO transactions (synthetic and cash, managed and static) originated in the US, Europe and elsewhere arranged by US and European financial institutions.
  • Advising Element Financial Corporation on its award-winning $1.4 billion aircraft asset-backed securitisation (ABS), the first $1 billion-plus aircraft ABS since 2008.
  • Advising on the award-winning Trade MAPS trade finance asset securitisation, a first of its kind multi-bank, multi-jurisdiction trade finance asset securitisation relating to import and export activities.
  • Advising FMS Wertmanagement on its acquisition of Depfa Bank.
  • Advising the majority investor on the establishment of Sky Leasing, an aviation leasing business. headquartered in Dublin with over $250 million of initial equity capital available.
Accolades

Kevin Smith is "technically superb but has the ability to distil matters down to their essence".
European Legal 500 2020

Kevin Smith is named a ‘Rising Star’
IFLR1000 2020

Kevin Smith is recommended.
European Legal 500 2019

Kevin Smith is "proactive and thoughtful. He is super responsive".
Chambers Europe 2019

Kevin Smith is "good at identifying areas that are problematic or challenging for us, and trying to come up with a solution rather than just saying that doesn’t work".
Chambers Europe 2019

Kevin Smith is "technical, but he delivers the advice very clearly and very well"
Chambers Europe 2019

"Kevin Smith is very responsive and commercial."
Chambers Europe 2018 

Kevin Smith is named a Rising Star.
IFLR1000 2018

Education

Irish Tax Institute

Law Society of Ireland

National University of Ireland, Galway (LLB)

National University of Ireland, Galway (BCL)