Jeremy Edwards

Partner, Baker McKenzie
Jeremy has 18 years' experience as an employee benefits lawyer and 2 years experience as a corporate lawyer. Jeremy advises on all aspects of employee share plans, executive compensation and the taxation of employees. Jeremy has substantial UK experience, including implementing plans for UK listed companies, advising on UK tax issues and dealing with share plans in the context of corporate transactions. Jeremy also has extensive experience in connection with the implementation of share plans globally and working with multinational clients.
Contributed to

12

FAQs on UK share schemes registration and annual returns
Practice notes

This Practice Note sets out some Frequently Asked Questions which practitioners and companies have raised with HMRC in relation to the registration and online annual return filing processes that were introduced by the Finance Act 2014. This Practice Note is written in partnership with Jeremy Edwards and Gill Murdoch of Baker McKenzie LLP.

Impact of Brexit on share awards/schemes
Practice notes

This Practice Note examines the impact that Brexit and the upcoming end of the transition period on 31 December 2020 will have on various aspects of share schemes. This Practice Note is produced in partnership with Jeremy Edwards and Gill Murdoch of Baker McKenzie LLP

Internationally mobile employees with employment-related securities
Practice notes

This Practice Note discusses the taxation of internationally mobile employees (IMEs) and directors in relation to employment-related securities charged to tax within Part 7 of the Income Tax (Earnings and Pensions) Act 2003. It focuses on both the income tax and National Insurance contributions implications in these circumstances. This Practice Note is written in partnership with Jeremy Edwards and Gillian Murdoch of Baker Mackenzie.

Internationally mobile employees with securities options
Practice notes

This Practice Note discusses the taxation of internationally mobile employees (IMEs) and directors in relation to securities options charged to tax within Chapter 5 of Part 7 of the Income Tax (Earnings and Pensions) Act 2003. It focuses on both the income tax and National Insurance contributions implications in these circumstances. This Practice Note is written in partnership with Jeremy Edwards and Gillian Murdoch of Baker McKenzie.

Long-term incentive plans—benefits and issues
Practice notes

This Practice Note discusses some of the key potential benefits and issues that a company should consider when deciding whether to implement a long-term incentive plan (LTIP).

Long-term incentive plans—capital gains tax consequences
Practice notes

This Practice Note provides a general overview of the current capital gains tax (CGT) consequences for UK resident employees who have been granted awards under a long-term incentive plan (LTIP).

Long-term incentive plans—income tax and NICs treatment
Practice notes

The long-term incentive plan (LTIP) is commonly set up as an umbrella plan, under which different types of awards can be made. This practice note provides an overview of the income tax and National Insurance contributions treatment of the main types of LTIP awards granted to UK employees.

Short form prospectus requirements for an offer of listed shares to employees [Archived]
Practice notes

ARCHIVED: This archived Practice Note provides background reading of the short form prospectus requirements which were relevant for an offer of listed shares to employees in the UK before the Prospectus Regulation (EU) 2017/1129 became fully effective in Member States on 21 July 2019. After this date, the employee share exemption from the prospectus requirements—which previously only applied to companies with their head office or registered office in the EU or companies established outside the EU with transferable securities admitted to trading in the EU—now applies to all companies, provided that they make available a simple disclosure document. As a result of this, it is unlikely that a company will now need to issue a short form prospectus as it is easier to comply with the employee share exemption. This Practice Note is written in partnership with Jeremy Edwards of Baker & McKenzie.

Structure of an LTIP
Practice notes

This Practice Note introduces the types of awards that may be granted under a long-term incentive plan (LTIP), the constraints on LTIP provisions, the principal documentation and the types of key provisions commonly seen in an LTIP.

The necessity and design of UK sub-plans to foreign share option plans
Practice notes

This Practice Note examines the circumstances in which an overseas company should implement a UK specific sub-plan for option grants to its UK employees. The design and common provisions for a sub-plan are considered, as well as the different approaches to be used depending upon whether the UK option grants are intended to receive tax favourable status.

What is a long-term incentive plan?
Practice notes

This Practice Note introduces the concept of a long-term incentive plan (LTIP). It introduces the types of awards typically granted pursuant to an LTIP and typical conditions attaching to such awards. Finally the Practice Note highlights the main distinction between UK and US LTIPs and explains why employee benefit trusts are often used to facilitate the administration of LTIPs.

When is a prospectus needed for an offer to employees?
Practice notes

This Practice Note explores the circumstances in which a company would need to publish a prospectus in the UK when implementing an employee share plan in the UK, the position with respect to various types of employee share awards and share options and the exemptions that may be available.

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