Mr. Macklin-Gray advises alternative fund managers on the tax implications of fund structuring and alternative investments, with a focus on infrastructure funds. He also advises funds of funds and institutional clients on the tax implications of investing in alternative funds.

Mr. Macklin-Gray has advised on successful fund launches, new fund start-ups and restructurings for infrastructure and real assets managers and in the venture capital and private equity space. He has also provided advice in relation to the management group structure and carried interest and coin-vest arrangements of a number of alternative fund managers.

Prior to joining A&M, Mr. Macklin-Gray served with Deloitte’s financial investors tax team in London, including 11 years in the M&A tax team advising infrastructure and buyout firms on the tax aspects of their U.K. and international transactions, including acquisition structuring, due diligence and implementation.

Additionally, Mr. Macklin-Gray’s technical specialisms include the application of the new U.K. Qualifying Asset Holding Regime — he led Deloitte’s competency team in this developing area and is a contributing member of the HMRC working group on an ongoing basis.

Mr. Macklin-Gray earned a bachelor’s degree in mathematical sciences (honours) from Oxford University. He is a Fellow of the Institute of Chartered Accountants of England and Wales.