Michael Fletcher

Michael Fletcher

Senior Associate

Michael advises on all areas of taxation law with a particular emphasis on domestic and cross-border mergers and acquisitions and financing transactions (including leveraged and real estate financing, bond issuances and securitisations).

Michael also has extensive experience advising clients from a range of sectors on their tax disputes. In addition to resolving disputes with HMRC, Michael also has experience assisting clients with their tax-related contractual disputes and on their compliance with tax authority information requests and investigations.




Representative matters

Direct Line on the £550m asset sale of its brokered commercial insurance business to RSA Insurance.

Waterland Private Equity on its investment in Moore Kingston Smith, a leading multidisciplinary professional services firm.

United Overseas Bank on the acquisition of Citigroup’s consumer banking franchise in Indonesia, Malaysia, Thailand and Vietnam for approximately USD $3.8bn.

Lenders to Advent International, one of the world’s leading private equity investors, on the financing of its acquisition of a majority stake in ZIMMERMANN, the luxury fashion brand.



Admitted as a Solicitor, England & Wales, 2015

Solicitor Advocate, Higher Courts Rights, 2016


MA, History, University of Cambridge, 2011

LLB, University of Law, 2013

LLM, Tax Law, University of London, 2017

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.