Matt Ray Managing Associate
Corporate and Commercial
Matt Ray is an Associate Solicitor in the Corporate and Commercial team at Swinburne Maddison. He joined the firm in January 2023 and was promoted to Associate Solicitor in May 2024 and appointed as Managing Associate in May 2025. Matt qualified as a solicitor in September 2020, holding a first-class LLB (Hons) degree and an LLM in Advanced Legal Practice.
At Swinburne Maddison, Matt specialises in complex, tax-led corporate restructuring and reorganisation projects, employee reward and incentive schemes, and succession planning for owner-managed businesses. His work often involves collaborating closely with the private client and property teams, ensuring a comprehensive service for clients with diverse needs. Matt also takes a lead role in developing and expanding a dedicated sub-team focussing on tax-efficient corporate structures and incentives, consistently looking for new opportunities and professional connections.
What sets Matt apart is his technical expertise and attention to detail, combined with his collaborative approach to problem-solving. He actively engages with leading tax and financial advisors in the region, contributing to regular technical meetings aimed at improving service delivery and staying ahead of market trends. Matt is dedicated to helping clients achieve their goals in the most cost and tax-efficient manner possible, whether through complex succession planning, mitigating inheritance tax liabilities, or implementing employee incentive schemes.
Matt is particularly keen to attract owner-managed businesses at all stages of their lifecycle. He aims to build lasting relationships by providing tailored advice on everything from startup structures and employee incentives to long-term succession and inheritance planning.
Beyond his professional work, Matt participates in Swinburne Maddison’s private wealth team, fostering collaboration across departments to deliver comprehensive planning solutions for clients.
- Restructuring
- Employee Reward and Incentive Plans
- Shareholders Agreements
- Partnership Agreements
- Succession and Inheritance Tax Planning
Matt’s legal career has been marked by significant experience in both corporate law and litigation. He initially qualified, at a previous firm, in litigation before transitioning to corporate law, where he discovered his passion for tax-led restructuring and reorganisation projects. Over the years, he has played a leading role in numerous high-value and complex matters, including shareholder disputes, corporate reorganisations, and employee incentive plans.
Career highlights include:
- Collaborating with Ryecroft Glenton’s audit and tax team to renegotiate preference share rights for a client with PwC, navigating complex cross-border factors and tight deadlines.
- Designing an exit strategy for a complex EMI scheme: Leading a multi-advisor team in creating new minority shareholder arrangements following a roll-over of existing EMI options under Part 6 of Schedule 5 to the Income Tax (Earnings and Pensions) Act 2003.
- Structuring a demerger in preparation for a £20m sale: Advising on a complex shareholder arrangement and restrictive covenants to facilitate the sale of a medical education group.
- Issuing injunction proceedings in a multi-million pound contractual dispute: Taking day-to-day responsibility for managing a multi-million-pound dispute and counterclaim.
- Supporting a private equity sale of a care home group: Assisting in the sale of a 20-care home portfolio to private equity, involving significant cross-border elements and complex deal structures.
Matt’s ability to simplify complex legal concepts and deliver practical, strategic solutions has earned him repeat instructions and referrals from satisfied clients. His dedication to professional development and proactive client service ensures he remains a trusted advisor in the corporate and commercial sector.
Matt was recognised as a Key Lawyer in the 2026 edition of the Legal 500, demonstrating his expertise in Corporate and Commercial law.
Matthew was shortlisted for Insider’s North East Young Professionals Awards 2025 in the category of Young Lawyer of the Year. His nomination highlights his expertise in corporate law, particularly in complex, tax-led restructuring, employee reward schemes and succession planning for owner-managed businesses.
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