Sam Duncan is an associate in the London office of Latham & Watkins and a member of the Tax Department. 

Sam advises clients on a range of UK and cross-border tax matters, focusing on the tax aspects of complex corporate, M&A, and structured finance transactions. He also serves on the global leadership team of the firm’s LGBTQ+ Lawyers Group. 

Prior to joining Latham in 2021, Sam was a tax associate at an international law firm in Sydney, Australia and associate to a Justice of the Federal Court of Australia.

Sam’s experience includes advising:

  • Whirlpool Corporation on its joint venture with Arçelik A.Ş creating a combined €6 billion revenue business as part of its global portfolio transformation
  • A large Asia-headquartered real estate fund on a logistics joint venture in India and investment in India-based provider of workspace properties
  • WE Soda Limited on its US$800 million 9.5% Senior Secured Notes due 2028 
  • The ad hoc committee of bondholders on the recapitalization of Haya Real Estate, a Spanish real estate servicing business, implemented via an English scheme of arrangement
  • Leading UK financial institutions on a range of securitisation transactions  
  • Astorg Capital Partners on the acquisition of OPEN Health Communications and The CM Group, UK-based healthcare communications platforms
  • CityFibre Infrastructure Holdings, a provider of wholesale fibre network infrastructure, on its £3.9 billion refinancing of existing debt via term loans, capex, notes, and revolving credit facility
  • Epiris on its acquisition of Inchcape Shipping Services, a global provider of port agency and marine services
  • Temasek on its investment (via its carbon solutions platform) in South Pole, a Swiss “social enterprise” recognised by the World Economic Forum 
  • Leading Australian healthcare companies on various income tax and employment tax disputes before the Federal Court and High Court of Australia*  
  • A consortium of Australian and offshore investors on the acquisition of an AU$7.6 billion infrastructure asset*

*Matter handled prior to joining Latham

Bar Qualification

  • England and Wales (Solicitor)
  • New South Wales (Australia)

Education

  • Graduate Diploma in Law in Taxation, University of Sydney, 2021
  • Bachelor of Laws (Hons), Australian National University, 2016

Practices