Michael Carter
Partner, Head of Incentives, UK
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
Employment and pensions
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
14/05/2021
Read time
2m
Employment and pensions
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...
14/05/2021
Read time
1m
Life Sciences and Healthcare
Employee options for fast-growth life sciences and healthcare companies
Attracting, and retaining, talent in today's competitive job market is a key contributor to the success of many businesses. This...
26/02/2021
Read time
5m
Financial Services
Spring Budget 2021 | What tax measures can we expect to see?
An extension of tax support measures for business is possible but it is questionable whether now is the right time...
04/02/2021
Read time
7m
Tax
Spring Budget 2021: Is a rise in Capital Gains Tax rates likely?
The Covid-19 crisis has exacerbated the need to raise additional tax revenues – and an increase in CGT rates won't...
22/01/2021
Read time
4m
Tech, Media and Comms
Employee options for fast-growth tech companies
Attracting, and retaining, talent in today's competitive job market is a key contributor to the success of many businesses. This...
06/01/2021
Read time
5m
Tax
The changed workplace: agile working and tax
With working from home the 'new normal' for many, employers need to be clear about the tax implications and consider...
18/11/2020
Read time
4m
07/10/2020
Read time
4m
Managing Covid-19
Chancellor sets out further economic measures to weather the COVID-19 storm
The UK government has set out its Winter Economy Plan, its latest stimulus package which provides more targeted support for...
25/09/2020
Read time
4m
Managing Covid-19
HMRC publishes employment-related securities update
Further updates issued on the impact of coronavirus on Enterprise Management Incentive options.
27/07/2020
Read time
2m
Managing Covid-19
HMRC confirms that new EMI options can be granted to furloughed employees
Enterprise Management Incentive options may be granted to employees on furlough or working reduced hours due to the coronavirus emergency.
27/07/2020
Read time
2m
Tax
HMRC delivers 'working time' clarification for furloughed EMI option holders
Finance Bill clause gives furloughed employees with Enterprise Management Incentive options welcome clarity on what counts as a 'disqualifying event'...
06/07/2020
Read time
3m
