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
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
Read time
2m
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
Read time
1m
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
Read time
1m
Employment and pensions
Health and social care levy | payslip information on NICs rise from April 2022
HMRC asks employers to include message on payslips about NICs increase
26/01/2022
Read time
1m
Tax
Autumn Budget 2021 | What tax measures were announced?
A technical yet cautiously optimistic Budget without any big surprises for businesses
28/10/2021
Read time
5m
Tax
Autumn Budget 2021 | What tax measures can we expect to see?
With the country slowly recovering from the fallout of the pandemic and the government needing to reduce the massive deficit...
14/10/2021
Read time
5m
Employment and pensions
Employee Incentives Update: September 2021
In this edition, we look at developments relevant to incentives and employee tax, including the new health and social care...
15/09/2021
Read time
2m
Employment and pensions
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...
15/09/2021
Read time
3m
Employment and pensions
Trust Registration Service extended to non-tax paying trusts | EBT aspects
HMRC's Trust Registration Service is now open for non-taxable trust registrations.
15/09/2021
Read time
2m
Employment and pensions
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
15/09/2021
Read time
1m
Employment and pensions
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...
15/09/2021
Read time
3m
20/07/2021
Read time
3m
