Samuel Marriott
Senior Associate, UK
Sam is a Senior Associate in Osborne Clarke's Incentives team and advises on a wide range of advisory and transactional employee incentive and share plan matters.
Sam advises clients on the design and implementation of both HMRC tax-advantaged and bespoke incentive arrangements, with a particular focus on VC backed startups.
Sam also advises clients on the share incentive aspects of domestic and international corporate transactions, including equity funding rounds, M&A, Private Equity and IPOs.
Sam is a member of the Share Plan Lawyers Group.
Work
Fortius Group
Advised the shareholders of Fortius Group Limited on the sale of the company to Affidea Group.
Expertise
Service
Transformation
Insights
Employment and pensions
Employee Incentives Update | May 2023
In this edition, we cover annual reporting for employment-related securities arrangements (including changes to HMRC's templates), recent improvements to tax-advantaged...
10/05/2023
Employment and pensions
Employee Incentives Update | January 2023
In this edition, we report on upcoming improvements to the tax-advantaged company share option plan, HMRC guidance on enterprise management...
31/01/2023
Tax
Employee Incentives Update | September 2022
This edition reports on the UK chancellor's improvements to the tax-advantaged company share option plan and other recent developments
26/09/2022
Tax
Restricted securities | Updated guidance on section 431 elections
Under the restricted securities regime, an employee and employer can elect to accelerate the taxation of a restricted share (using...
26/09/2022
Tax
Incentives | Suspension of vesting or reducing awards
Incentive awards such as employee share options are often subject to time-based vesting, so that they "vest" over a specified...
26/09/2022
Tax
Company share option plan | Expansion and increase in limits
The chancellor, Kwasi Kwarteng, has announced in the Growth Plan 2022 that the government is supporting companies to attract talent...
23/09/2022
Employment and pensions
Employee Incentives Update | May 2022
In this edition of our Employee Incentives Update, we focus on some important dates - including the 6 July 2022...
04/05/2022
Employment and pensions
Employee Incentives Update | January 2022
Our Update looks at recent developments in employee tax and incentives. In this edition, we cover the temporary increase in...
26/01/2022
Employment and pensions
Trust Registration Service | Regulations and further HMRC guidance awaited
Regulations confirming the extension of the deadline for registering non-taxable UK express trusts to 1 September 2022 have been laid...
26/01/2022
Employment and pensions
Valuations for tax-advantaged share plans | HMRC confirms extension to 120 days
HMRC confirms extended window of 120 days for valuations agreed in connection with the grant of tax-advantaged options
26/01/2022
