Samuel Marriott
Associate Director, UK
Sam is an Associate Director 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.
Fortius Group
Advised the shareholders of Fortius Group Limited on the sale of the company to Affidea Group.
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Samuel
Insights
Tax
Employment-related securities options: UK Supreme Court clarifies deeming provisions
The Supreme Court has allowed HMRC's appeal in a long-running employee share options case
09/11/2023
Employment and pensions
UK Employee Incentives Update | September 2023
In this edition, we cover developments in UK tax-advantaged all-employee share plans, the government's consultation on targeted reform of the...
19/09/2023
Read time
3m
Tax
UK government consults on all-employee share schemes
Consultation exploring opportunities to improve and simplify the SAYE Scheme and Share Incentive Plan
12/06/2023
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
