Lina Le Roux is an associate in the Tax Department of Latham & Watkins and is based in the London office.

Ms. Le Roux advises clients on the UK and international tax aspects of a range of corporate and finance transactions, restructurings, multi-jurisdictional tax planning, and tax related financing and structuring, with a particular emphasis on structured finance transactions.

Prior to joining Latham in 2021, Ms. Le Roux was a senior associate in the tax department of a Magic Circle firm.

Ms. Le Roux's experience includes advising:

  • On a wide range of structured finance transactions and structured products including CLOs, derivatives, repo and securities lending transactions, and securitisations across a variety of asset classes and asset-backed financing 
  • CLO managers on their European transactions, including BlackRock, Blackstone Credit, and Carlyle 
  • Bank arrangers on European CLO transactions, including Deutsche Bank, Citibank, and Jefferies 
  • US asset managers in relation to the establishment of CLO risk retention funds 
  • The ad hoc group of senior lenders to Vue Cinemas in relation to its c. €1 billion debt and equity restructuring 
  • Alcentra and KKR in relation to the recapitalisation of global professional services provider Equiom, pursuant to which Alcentra became majority owner
  • Vivo Energy, on its acquisition of a 74% shareholding in Engen from Petronas, in a transaction creating one of Africa’s largest energy distribution companies 
  • SATS Ltd. on its acquisition of Worldwide Flight Services, a France-based provider of air cargo logistics, ground handling, and technical services
  • BenevolentAI, a leading clinical-stage AI-enabled drug discovery company, on its US$1.5 billion business combination with Odyssey Acquisition S.A., a Euronext-Amsterdam listed special purpose acquisition company
  • EIG Global Energy Partners, on its acquisition of a 25% stake in Repsol Upstream, a Spain-based exploration and production company
  • Authentic Brands Group on its strategic partnership with David Beckham to co-own and manage Beckham's global brand
  • The mandated lead arrangers and the underwriters of the financing relating to the acquisition of the Element Materials Technology Group by Temasek from Bridgepoint 

Bar Qualification

  • England and Wales (Solicitor)


  • Legal Practice Course, BPP Law School, London, 2004
  • LLB Law, King's College London, 2003