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
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
18/06/2020
Read time
2m
Tax
HMRC guidance | homeworking and expenses and benefits provided during coronavirus
HMRC has published guidance on various employee tax issues which are regularly arising for employers in connection with the pandemic.
18/06/2020
Read time
1m
18/06/2020
Read time
1m
18/06/2020
Read time
1m
18/06/2020
Read time
3m
29/05/2020
Read time
2m
Managing Covid-19
To agility and beyond: 'work from home' reprise highlights the need for a change in employer practices
The government response to Covid-19 raises the possibility that homeworking and the opening and closing of workspaces will be a...
13/05/2020
Read time
2m
Managing Covid-19
Coronavirus Job Retention Scheme | HMRC portal open and further guidance published
20/04/2020
Read time
8m
Tax
Budget 2020 | what does it mean for employee share plans?
Rishi Sunak delivered his first Budget speech today, 11 March 2020, just a few weeks after taking office as Chancellor...
11/03/2020
Read time
3m
