Ben Fryer is a partner in the London office of Gibson, Dunn & Crutcher and a member of the firm’s Tax Practice Group.
Ben is an experienced tax adviser with a broad practice - he advises on a wide range of domestic and cross-border matters and transactions, including in relation to banking, capital markets, corporate finance, corporate reorganisations, debt restructuring, mergers and acquisitions, private equity, real estate and structured finance. He also guides clients on general corporate tax planning and risk management matters.
Ben has advised on the structuring and execution of numerous mainstream private equity and real estate private equity transactions. He also regularly advises on carried interest and co-investment structures, executive compensation matters and equity incentive arrangements.
Ben has been ranked by The Legal 500 UK 2025 as a “Leading Lawyer” for Corporate and Commercial: Tax; The Legal 500 UK 2024 as a “Next Generation Partner” for Corporate Tax, where clients describe him as “an outstanding tax lawyer – he is responsive, pragmatic, and creative. Ben is one of the top tax lawyers I have encountered in my career.” He is also recognised for VAT and Indirect Tax, which notes that he is “commercial and practical”. He has been described by clients in past editions for bringing “…considerable domestic and cross-border transactional expertise and knowledge of tax planning and risk management”. He is ranked for Tax by Chambers UK 2025, Chambers Europe 2025 and Chambers Global 2025, where clients note: “Ben is so great to work with - he is collaborative, he always makes time to speak and he is super commercial.” In addition, Euromoney named him among its 2022 Rising Stars for Tax in the EMEA - the awards recognise individuals “who have been rising to prominence within their chosen specialisms.”
Ben frequently speaks and writes on tax-related issues and is a member of the Law Society’s Corporation Tax Sub-Committee.
Prior to joining Gibson Dunn, Ben was a tax partner at another major law firm.
Capabilities
- Tax
- Business Restructuring and Reorganization
- Capital Markets
- Executive Compensation and Employee Benefits
- Finance
- Fintech and Digital Assets
- Investment Funds
- Mergers and Acquisitions
- Private Equity
- Real Estate
- Tax Controversy and Litigation
Credentials
Education:
- BPP Law School - 2007 Legal Practice Course
- London School of Economics & Political Science - 2006 LL.B. (Hons)
Admissions:
- England & Wales - Solicitor