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
Tax
The changed workplace: agile working and tax
With working from home the 'new normal' for many, employers need to be clear about the tax implications and consider...
18/11/2020
Read time
4m
07/10/2020
Read time
4m
Managing Covid-19
Chancellor sets out further economic measures to weather the COVID-19 storm
The UK government has set out its Winter Economy Plan, its latest stimulus package which provides more targeted support for...
25/09/2020
Read time
4m
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
