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.
Articles & Insights by Matt Ray
Insight
Incentivising Employees through Tax-efficient Schemes and the Importance of avoiding ‘Benefits in Kind’
In the current economic climate, it is increasingly common for owner-managed businesses to incentivise key employees by offering equity. This approach can play a vital role in recruitment, retention and succession planning, while also ensuring that employees’ interests are aligned with those of the shareholders. When structured correctly, equity-based incentives can be highly effective in […]
Read moreNews
Volue acquires UK energy technology company Quorum Technology in significant inward investment deal
Quorum Developments Ltd, which trades as Quorum Technology, has been acquired by Volue, marking a significant inward investment into the UK energy technology sector. Based at NETPark in Sedgefield, County Durham, Quorum provides mission-critical IT infrastructure to the UK energy industry, including systems that support the Balancing Mechanism Market, the real-time marketplace operated by National Grid ESO that […]
Read moreInsight
Company Own Share Purchase:Tax-Efficient Exit or Skeleton in the Closet?
A Company Own Share Purchase (COSP) is a statutory mechanism under the Companies Act 2006 that enables a company to buy back its own shares from shareholders. For private companies limited by shares, this can be a powerful tool to facilitate shareholder exits in the event of retirement, disputes, or succession planning, often in a […]
Read moreNews & Insights
Insight
Superior Landlord Liability, Damp and Mould Claims and Fitness for Human Habitation
Key Lessons from Kemp v Henderson Property Management Solutions Ltd A County Court judgment handed down on 15th July 2026 serves as a reminder of the risks landlords and property managers face when residential disrepair complaints are not addressed promptly. In Kemp v Henderson Property Management Solutions Ltd, the court considered extensive allegations of damp […]
Read moreInsight
Adverse Possession: Key Lessons from Dobson v Unsted (2026)
Adverse possession is the legal process by which a person occupying land can acquire legal title to it after a prescribed period of possession. To do so, they must submit an application to HM Land Registry supported by appropriate evidence demonstrating their entitlement. For registered land, an applicant will generally need to show at least […]
Read moreInsight
Stress-Free Summer Holidays for Separated Parents
With the summer holidays now underway, many parents are settling into a new routine as they juggle work commitments, annual leave, holidays, and childcare arrangements. For separated parents, however, this period can bring additional challenges, particularly when it comes to agreeing how children will spend time with each parent and managing any changes to usual […]
Read more
Careers at Swinburne Maddison
Bright futures built together.
Ok, so you’ve come this far where could the next step take you?
We’re always on the lookout for great people to join our team but we also want to make sure we are the right fit for each other.
Here, your career is more than a job—it’s a journey. From day one, you’ll feel supported to grow, develop your skills, and thrive alongside a team that values collaboration and care. Whether you’re a legal eagle or a support extraordinaire, we focus on helping you succeed in an environment where you truly belong. Let’s achieve great things together.