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Hotel, Tourism and Leisure

The hotel, tourism and leisure sector is a multi-billion Euro global industry. In Ireland, capacity is rising with 1,300 hotel rooms delivered across 21 hotels in 2018 and over 3,800 hotel rooms currently under construction. 2019 has so far already seen a string of new hotels open their doors.

The sector, more than most, is highly impacted by market fluctuations. The associated complexities, be it as an investor, owner, operator or finance provider, call for advisors with an ability to provide clear, bespoke and strategic advice.

The dedicated hotel, tourism and leisure team at Philip Lee has a wealth of industry experience. We understand the complex transactional, operational and tax requirements of our clients. Our team’s experience includes advising on:


  • Mount Wolsey Hotel Spa and Golf Resort, Carlow.
  • Farnham Estate Spa and Resort, Cavan.
  • Diamond Coast Hotel, Sligo.
  • The initial site purchase and forward fund of a 393 key Dublin 1 hotel.

Disposal of:

  • Carton House Spa and Golf Resort, Kildare.

Tax and succession planning:

  • Lead tax adviser on high profile hotel sales including the Gibson Hotel and the Glenroyal Hotel.
  • Advising Choice Hotels Group (including refinancing and restructuring of the group prior to sale) through the M&A process of the sale of the Group to Dalata Hotel Group plc.
  • Advising on the re-organisation and debt restructuring of a family hotel business valued at €300m including a refinancing and tax efficient exit of one generation and introduction of a new generation to the business.
  • Advising family members of a country-wide hotel chain on succession planning.

EU, competition and regulatory:

Advising clients on their merger control obligations in securing deal approval from the Competition and Consumer Protection Commission including:

  • Advising on the sale of certain Moran/Bewley’s hotels which were acquired by Dalata Hotel Group plc.
  • Advising a leading international hotel group in connection with the Competition and Consumer Protection Commission’s investigation into pricing mechanisms used by online travel agents (an investigation which resulted in a leading OTA providing commitments to the CCPC regarding pricing behaviour in the context of revised terms and conditions).

Operational matters such as:

  • Planning advice in connection with a challenge to the redevelopment of a golf course and five-star hotel.
  • Advising a hotel operator in Dublin 4 on the refinance of loan facilities from a loan fund with a pillar bank.
  • Advising a pillar bank on the financing of construction of a new wing and conference centre by an existing hotel operator.
  • Planning advice to an international fund in connection with investments in commercial short-term letting accommodation.


Our legal experts from the hotel, tourism and leisure team advise investors, owners, operators and finance providers in areas including:

  • Real estate
  • Planning, construction and building control
  • Tax and succession planning
  • Employment and immigration
  • EU competition and regulatory
  • Corporate finance
  • Licensing

As a commercial multidisciplinary firm, we bolster the team with access to experts in the areas of:

  • Intellectual property
  • Data, privacy and technology
  • Media and entertainment
  • Foreign direct investment

Philip Lee was voted Irish Law Firm of the Year and Property Law Firm of the Year in the 2019 Irish Law Awards. The Firm works with some of the most interesting organisations from both the private and public sector including blue-chip companies like Ryanair, Netflix, Tesco, Lidl, Volkswagen, Lifestyle Sports, Allied Irish Banks, Bank of Ireland and Ulster Bank.

Philip Lee is the sole Irish member of Multilaw, a consortium network of over 10,000 lawyers in 100 countries worldwide and ranked by Chambers Global 2019 as an ‘Elite’ international network of law firms. Through our network, we connect our international hotel tourism and leisure clients to an impressive breadth of legal, policy and business resources across the globe.

Get In Touch

John O’Donoghue

Andreas McConnell

Patrick Walshe

Michael Neary

Eimear Fitzgibbon

Tom Conway

Simon O’Neill

Anna Hickey