Michael Carter heads the Osborne Clarke UK Incentives team and has more than 20 years’ experience of working with listed, private and global companies.
He advises on all aspects of employee remuneration, with a particular focus on the design, drafting and implementation of share and cash incentive plans for both executives and all employees. He also helps businesses transfer to employee ownership using employee ownership trusts.
Michael is ranked as a leading lawyer in his field in Chambers & Partners.
"Michael is an experienced lawyer with deep expertise. He is pragmatic, engaging, flexible and responsive." "He is knowledgeable, approachable and has the ability to keep the advice factual, practical and concise."
Insights
Why hybrid working requires up-front thinking | @EGPropertyNews article
Much has been written about hybrid working over the past 18 months, but the tax considerations should not be ignored...
Trust Registration Service extended to non-tax paying trusts | EBT aspects
HMRC's Trust Registration Service is now open for non-taxable trust registrations.
Employment related securities | Update from HMRC
HMRC has published an update on employment related securities, response to consultation on the expansion of the EMI Scheme awaited
New health and social care levy announced | Rise in national insurance from April 2022
New health and social care levy to be introduced in the UK, to pay for reforms to the care sector...
Employee Incentives Update | May 2021
In this edition: EMI options call for evidence | New report on employee share ownership | Reminder on annual returns...
Trust Registration Service | extension to non-tax paying trusts
HMRC has provided an update on the extension of the Trust Registration Service to non-tax paying trusts
A stake in success | new report highlights the benefits of employee share ownership
A new think-tank report calls for an expansion of employee share ownership in the UK and makes policy recommendations
Annual returns for employment-related securities | deadline 6 July 2021
The deadline for submitting HMRC annual returns in respect of employment-related security arrangements for the tax year ending 5 April...
Spring Budget 2021 | What tax measures were announced?
The extension of tax support measures for businesses featured prominently, paving the way for tax rises later
Spring Budget 2021 | Employee share schemes aspects and a call for evidence on EMI
The chancellor delivered his Spring Budget on 3 March 2021.