Ian Fraser

Ian advises on all types of businesses on remuneration and employee incentive/retention issues. Ian works with start-ups, public and private SMEs, fully listed companies and international enterprises on all aspects of the design, drafting and operation of employee incentive plans and manager equity arrangements. Ian advises on managing employee incentive arrangements in the course of corporate M&A transactions (including structuring transactions to maximise income tax, social security and corporation tax benefits) and general issues relating to payroll taxes, social security liabilities, internationally mobile employees and compliance for global equity plans. He also works as an independent Non-Executive Director, with a particular focus on remuneration and related financial services compliance issues.
Contributed to


Financial Services and Markets Act 2000 and the operation of employee incentive arrangements in the UK
Practice Note

This Practice Note considers the overall purpose of the Financial Services and Markets Act 2000 (FSMA 2000) and then looks in more detail at how it is relevant to the operation of an employee incentive arrangement in the UK. In doing so, it looks at both the ‘general prohibition’ and the ‘financial promotion restriction’. The Practice Note examines an important exclusion and exemption that can be available where an employee incentive arrangement is being operated and some practical implications, including in relation to phantom options, contracts for differences and collective investment schemes. Written in partnership with Ian Fraser of Simmons & Simmons.

Practice areas


  • Specialist Panel

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