Chris Harrison


Chris is the Global Head of the Tax Practice Group.

He advises on the tax aspects of complex, domestic and international financing transactions, including bank and project finance, capital markets transactions and securitisations and other structured finance transactions. Chris also advises on the taxation aspects of corporate transactions, including mergers, acquisitions and joint ventures, corporate restructurings and reorganisations and private equity transactions.

Chris works with banks and other financial institutions, corporates, private equity and fund clients across multiple jurisdictions and sectors. He is recognised by clients and peers for the breadth of his tax experience covering a wide range of tax matters.




Representative matters

The financing banks on the acquisition by Cerberus Capital Management of GBP13bn Northern Rock mortgage assets from UKFI.

A major banking group on the ring-fencing of its UK retail banking operations, pursuant to the Financial Services (Banking Reform) Act 2013, with associated regulatory resolution advice, and setting up operational service companies to serve both the ring fenced bank and non-ring fenced banks, together with related intra-group reorganisations and restructurings.

Blackstone and Center Parcs on their groundbreaking GBP1bn whole business securitisation and high yield bond transaction.

A consortium comprising InfraRed, Equitix and the National Pensions Service of Korea on the GBP3bn acquisition of High Speed 1 from Borealis and Ontario Teachers.

Hall of Fame
Legal 500 UK: Corporate Tax, 2024
Global tax head Christopher Harrison takes the lead, with expertise in advising both financial institutions and large corporations in relation to a wide range of tax matters
Legal 500 UK, Corporate Tax, 2023



Admitted as solicitor, England and Wales, 1995


LLB, The University of Manchester, 1992
A&O Shearman was formed on May 1, 2024 by the combination of Shearman & Sterling LLP and Allen & Overy LLP and their respective affiliates (the legacy firms). Any matters referred to above may include matters undertaken by one or more of the legacy firms rather than A&O Shearman.