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Michael Graham

Partner
Michael Graham's enthusiasm for tax comes across in his work. He is the most engaged tax partner we work with across all our law firms.
— The Legal 500 2025
London
About

Michael Graham is a Partner in the UK London tax team. Michael specialises in Funds tax, advising Fund managers and investors, and also has a broad level of tax experience, which includes advising on the tax aspects of cross-border Financing and structuring.

Michael is a Chartered Tax Advisor, and has also worked in a Big4 tax practice.

Areas of FocusTaxInvestment Management and Funds
Professional QualificationsSolicitor of the Senior Courts of England and Wales

EXPERIENCE

Michael's recent experience includes:

  • Advising Ardian on its acquisition of shares in FGP Topco Ltd (TopCo), the holding company for Heathrow Airport Holdings Ltd.
  • Advising Harrison Street on the fund formation of Harrison Street European Property Partners IV, SLP RAIF.
  • Advising a global asset manager on its timberland investments in Australia and New Zealand, which included establishing UK Qualifying Asset Holding Companies.
  • Advising Longfellow Real Estate Partners on its GBP1.5 billion joint venture with Public Sector Pension Investment Board and Norges Bank Investment Management, targeting investment in life science and innovation real estate across the UK.
  • Advising Tiny Supercomputer Investment Company on the launch of Tiny Supercomputer Investment Company IV which is targeting a GBP80 million capital raise to invest in ambitious and unique technology startups as early as possible across Europe.
  • Advising Claret Capital Partners on the fund formation of Claret European Growth Capital Fund III, a USD300 million credit Fund.
  • Advising Lendable Capital on the fund formation of Lendable Credit Opportunities RAIF - II.
  • Advising a German private equity manager on the fund formation of a Venture Capital Fund.
  • Advising Greensphere Capital on the launch of the Gaia Sciences Innovation partnerships which has brought together the world's largest group of globally-renowned bioscience and environmental science institutes to launch a GBP150 million natural capital venture fund.
  • Advising HSBC on its investments into third party investment funds.
  • Advising Aviva Ventures on its sustainability focused venture capital investments.
  • Advising a number of Sponsors on 'actual' carry and synthetic / phantom carry structures.
  • Advising a range of global banks with respect to their investments into closed ended and open ended funds.

AWARDS & RECOGNITIONS

  • Legal 500 UK 2025: "Michael Graham's enthusiasm for tax comes across in his work. He is the most engaged tax partner we work with across all our law firms."
  • Legal 500 UK 2024: "Michael Graham is our main contact. He possesses detailed knowledge of tax on benefits, especially carried interest rules."
Education
  • BPP University, Legal Practice Course, 2010-11
  • University of Manchester, LLB Law (First class honours), 2007-10

Publications

Memberships And Affiliations

  • Chartered Tax Advisor

My latest insights

Publication
London_Westminster_Palace_L_1144

UK Autumn Budget 2025 – Investment Funds

26 November 2025

Publication
London_Westminster_Palace_L_1144

UK Autumn Budget 2025 – Finance

26 November 2025

Publication
Abstract_Architectural_Lights_P_0077

UK carried interest draft legislation: DLA Piper’s insights

24 July 2025 .2 minute read

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Connect

Phone

+44 (0) 20 7349 0296
(Work, London)