Cosmos Fung is a tax partner in the London office of Kirkland & Ellis International LLP.
Cosmos’ practice includes advisory and transactional work on a full range of tax issues, including cross-border mergers and acquisitions, restructurings, corporate reorganisations and capital markets transactions.
Experience
Representative Matters
Representative matters include advising:
CapVest Partners on the recapitalization of Curium Pharma, a leading producer of radiopharmaceuticals with a valuation of $7 billion, via a new continuation vehicle.
Kimberly-Clark Corporation on an agreement with Suzano S.A. to form a strategic partnership, which will create an international tissue and professional products business with an enterprise value of $3.4 billion.
Altaris on its acquisition to acquire the Life Sciences & Healthcare business from Clarivate plc.
RedBird Capital on its acquisition of Affinia, a UK-based accounting services platform.
RedBird Capital’s portfolio company Affinia on its acquisition of Wilson Partners.
Bain Capital’s portfolio company Rocket Software on its acquisition of the Vertica analytics database platform from OpenText.
Bain Capital on its investment in Tingstad, a Swedish specialist distributor of non-food consumables.
Bain Capital Tech Opportunities on its majority investment in Finova and its simultaneous acquisition of MSO, both UK mortgage origination software businesses.
Bain Capital Tech Opportunities on its investment in SupplyOn, a supply chain platform for the automotive, aerospace and defence industry across Europe.
Macquarie Asset Management on the sale of its portfolio company Macquarie Rotorcraft Limited, a UK-based helicopter leasing business.
Apollo-managed funds in connection with a series of transactions for The Restaurant Group Limited (TRG), a UK restaurant operator, to reorganize TRG’s three divisions into structurally separate silos under a holding company and refinance existing debt.
ABC Technologies Acquisitions Limited, majority owned by affiliated funds of Apollo, on its recommended all cash offer of £1.039 million for TI Fluid Systems.
CPPIB on its investment in Ontic, a global aerospace firm and a portfolio company of CVC.
Arcus Infrastructure Partners on its acquisition of Constellation Cold Logistics, a European cold storage logistics business.
KKR on its acquisition of a 25% stake in Enilive, a biorefining production and mobility transformation company.
Silver Lake-backed Oak View Group on its acquisition of The Brewery, a UK hospitality group.
Summa Equity on its investment in EA Technology, a UK electricity grid and management company.
Acosta Group on its acquisition of Dee Set, a UK marketing company.
Bain Capital and Cinven, through their portfolio company Stada, a pharmaceutical company, in connection with its offering of €1.25 billion of notes.
Blackstone Tactical Opportunities as the lead provider of debt financing to Dream Games, the developer and publisher of globally renowned mobile games Royal Match and Royal Kingdom.
The fulcrum creditors to Southern Water on the restructuring of the group’s senior and mezzanine debt and their co-investment in the recapitalisation alongside the sponsor.
Prior Experience
Milbank LLP
Associate, 2020–2024
Gibson, Dunn & Crutcher LLP
Associate, 2019–2020
Trainee Solicitor, 2017–2019
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Credentials
Admissions & Qualifications
2019, Admitted to practice as a Solicitor of England and Wales
Education
BPP Law SchoolLPC2017
BPP Law SchoolGDL2016
St. John's College, University of CambridgeB.A.; M.A., Economics2015
