OVERVIEW
William is a partner of Maples and Calder's Tax team in the Maples Group's Dublin office. He advises international financial institutions on Irish investment, financing and property transactions. He is very active in relation to Irish real estate and debt structuring. William also advises private equity firms on executive remuneration, carried interest structuring and VAT planning.BACKGROUND
William joined the Maples Group in 2011. Previously, he was a senior tax associate with Linklaters LLP in their London office. He has also worked in Macfarlanes LLP and a large Irish corporate law firm. William is a graduate of Trinity College Dublin and Cambridge University. He is also qualified as an Associate of the Irish Taxation Institute.
William has been ranked in Chambers Europe and The Legal 500. In The Legal 500’s 2020 Guide, clients attested that “Will Fogarty proved, again and again, his ability to explain difficult tax structuring issues and provide the appropriate structures for our investments.” Another client described him as “one of the best tax advisers I have come across in Europe” and added “He is strong technically but very practical and commercial in his advice.”
PROFESSIONAL ACTIVITIES
William is a contributor to various newspapers and legal publications on tax matters for Irish funds and other vehicles. He speaks on the tax changes for fund vehicles at our annual Maples Group Insights sessions. William is experienced in international structures and regularly works with international law and accounting firms on technical issues, such as the classification of ICAVs. William regularly represents financial services clients in Revenue disputes, including audits and enquiries and led the settlement of one of the largest Revenue cases in recent years.
AREAS OF EXPERTISE
Tax
Tax Disputes
Funds & Investment Management
Corporate
BAR ADMISSIONS
2003 – Admitted as a solicitor in Ireland
2004 – Admitted as a solicitor in England and Wales (not practising)
EDUCATION
Trinity College Dublin, LLB, 1999
University of Cambridge, LLM, 2000
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KNOWLEDGE
- Finance Bill 2022 – Changes to Irish VAT Exemption for Section 110 Companies 21 October 2022
- Irish Finance Bill 2022 - VAT Changes for Fund and Investment Management 21 October 2022
- Irish Budget 2023 Implications for International and Irish Business 28 September 2022
- Funds and Investment Management Update Ireland and Luxembourg Q2 2022 27 July 2022
- EU Proposal for Further Interest Limitation Rules - the Impact on International Business 17 May 2022
- Funds and Investment Management Update Ireland and Luxembourg Q1 2022 03 May 2022
- Tax Disputes and Litigation Review 2022 - Ireland 14 March 2022
- Funds & Investment Management Update - Ireland and Luxembourg - Q4 2021 31 January 2022
- Proposed EU Directive on "Shell" Entities – The Impact on International Business 11 January 2022
- Irish Finance Bill 2021: Key Developments For Irish & International Business 29 October 2021