Gareth is a partner in KPMG Law LLP, specializing in pension funds, fund formation, private capital, infrastructure, and real estate across Canada, the UK, and the US.
Professional and Industry Experience
- Inbound investment into the UK from Canada, including the acquisition of a student housing portfolio and various joint ventures and co-investments
- Fund structuring and formation for pan-European real estate, private credit funds
- Various UK and Irish data centre investments
- Structuring carried interest, joint venture arrangements, fund (re)financing, secondaries
- Tax policy matters: representations to various levels of government in the UK and Canada
- Advising public sector pension plans, sovereign wealth funds and other institutional investors on outbound investment from Canada into Australia, the UK and continental Europe, the United States, Hong Kong, Singapore, and India
- Acted for a Canadian institutional investor on the purchase of UK fund manager
- Restructuring and joint venture arrangement for Canadian domestic property portfolio
- Provided tax advice on more than 100 fund investments
Publications
- Pension Investment Association of Canada – European Tax Update – November 2024
- Canada’s Digital Services Tax – A Response to Wei Cui, in Perspectives on Tax Law & Policy, CTF, June 2023
- Mind the Gap: Comments on Canada’s Tax Gap, July 25, 2022
- Submission on Draft Excessive Interest and Financing Expenses Limitation Legislation, April 29, 2022
- Empty Homes and Mixed Incentives: Canada’s New Underused Housing Tax, April 4, 2022
- Canada and the New Digital Services Tax, January 4, 2022
- “Various Aspects of Control, Including De Facto Control,” Canadian Tax Foundation, BC Tax Conference, Vancouver (September 29, 2015), Co-Presenter