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
The UK Budget
UK Autumn Budget 2024: what UK business tax measures were announced?
Rachel Reeves delivers budget with employers bearing the brunt of her 'difficult decisions' on tax rises
31/10/2024
Read time
8m
The UK Budget
UK Autumn Budget 2024: what tax measures can the UK expect?
Tax rises on 'working people' have been ruled out, but increases and changes can be expected in other areas
09/10/2024
Read time
6m
Employment and pensions
UK Employee Incentives Update | September 2024
A look ahead to the Autumn Budget, consultations on employee incentives and new HMRC guidance
06/09/2024
Read time
2m
UK General Election
UK general election 2024: Labour's manifesto and tax
The manifesto confirms Labour's widely publicised tax policy plans with no surprises but little further detail
18/06/2024
Read time
5m
Employment and pensions
UK Employee Incentives Update | April 2024
Developments in share plans including EMI notifications and employment-related securities annual returns
17/04/2024
Read time
2m
Tax
Spring Budget 2024: what UK business tax measures were announced?
National Insurance cut paves the way for longer-term planned tax cuts
07/03/2024
Read time
7m
Tax
Spring Budget 2024: what business tax measures can the UK expect?
Tax cuts are expected in the chancellor's statement on 6 March – but they may be limited
21/02/2024
Read time
4m
Employment and pensions
UK Employee Incentives Update | January 2024
In this edition, we cover recent and upcoming developments in employee share plans, with updates on government consultations expected at...
17/01/2024
Read time
2m
Tax
Autumn Statement 2023: what UK business tax measures were announced?
More fiscal headroom enabled tax cuts and business incentives to be announced in the chancellor's statement
23/11/2023
Read time
6m
Tax
Autumn Statement 2023: what business tax measures can the UK expect?
Immediate tax cuts and giveaways are unlikely to feature in the chancellor's statement on 22 November
10/11/2023
Read time
5m
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
Read time
4m
Tax
What tax measures could be expected under a Labour government?
The shadow chancellor set out her tax priorities at the annual Labour Party conference
27/10/2023
Read time
4m
