David L. Irvine

Partner Tax
Kirkland & Ellis International LLP


David is qualified as both a lawyer and accountant and has advised on tax matters since 1998.

He advises multi-asset managers, private equity, infrastructure, real estate, debt and hedge fund sponsors and management teams on the domestic and international aspects of fund structuring, tax efficient incentivisation arrangements and tax issues associated with their investment programmes. He also advises a number of institutional investors on their investments with and into private funds as well as providing them with assistance in relation to their own account transactions and strategic advice on managing their tax profile.

David has significant experience in advising on financing and restructuring transactions, particularly in the context of financially troubled debtors; advising administrators, debtors, creditors, potential acquirers, and investors both within and outside formal insolvency processes. David also provides advice on UK tax issues arising in complex public and private cross border M&A transactions. David is recommended for tax work related to funds, restructuring and insolvency by The Legal 500 UK and ranked by Chambers and Partners for tax, where he is described as exhibiting “strength in handling the tax issues that arise from fund formation and structuring.” Clients describe him as being “very good to deal with – he is proficient and detail-oriented, and has a commercial view of the world," "he brings a pragmatic and focused way of problem solving."


Thought Leadership


Co-author, “Taxation in corporate insolvency - the principal issues in outline”, Lexis Practice Note

Memberships & Affiliations

Institute of Chartered Accountants – Australia & New Zealand


Admissions & Qualifications

  • 2006, Admitted to Practice as a Solicitor of England and Wales
  • 1999, Admitted to Practice as a Solicitor of New South Wales, Australia


  • University of SydneyMaster of Laws2003
  • University of New South WalesMaster of Commerce2001
  • University of New South WalesBachelor of ArtsFirst Class Hons1998
  • University of New South WalesBachelor of Laws1997