Gareth Miles

Gareth’s practice covers all direct taxes, stamp duties and value added tax with a strong focus on corporation tax. He has extensive experience of corporate transactions, including, in particular, public and private M&A (domestic and cross-border) and group reconstructions.

Other highlights include advising:

• BlackRock on a number of transactions including: 
  • its participation as lead investor in a global consortium to purchase an $11 billion equity stake in Jafurah Midstream Gas Company as part of a deal relating to the Jafurah gas processing facilities owned by the Saudi Arabian Oil Company
  • its 50:50 joint venture with Solvang ASA
  • its purchase of a minority equity stake in Saudi Bahrain Pipeline Company from Bapco Energies
• INEOS Enterprises on the €1.7 billion sale of its Composites business to KPS Capital Partners
• AngloGold Ashanti on its £1.9 billion acquisition of Centamin
• Ørsted on a number multi-billion pound disposals of stakes in the Hornsea offshore wind farms
• Cineworld on a number of transactions including:
• • a chapter 11 restructuring, the first ever for an LSE-listed company and pre-pack administration
  • its US$5.8bn acquisition of Regal Entertainment Group
• UKAR on a number of transactions including its £15bn sale of Northern Rock to Cerberus and redemption of its Granite securitisations
• Standard Life on its merger with Aberdeen Asset Management to create Standard Life Aberdeen plc, and then the merged group on the £3.24 billion sale of its insurance business to Phoenix Group
• Ocado Group on its IPO, its partnership with Morrisons, its online grocery retail joint venture with Marks and Spencer Group and recent three-legged capital raise comprising a share placing to institutional investors, a share offer to retail investors via the PrimaryBid platform and an offer of convertible bonds to institutional investors
• Daily Mail and General Trust plc on the US$7.0 billion business combination of Cazoo with the AJAX 1 SPAC

Clients praise Gareth for “possessing excellent Tax knowledge" (Chambers UK, 2026), stating that "he always has the wider business interests front of his mind" (Chambers, UK, 2023). He is ranked for Tax in the Chambers UK Guide.

Gareth writes regularly for tax publications and is on the consultation board for LexisNexis Tax PSL.