Dan is a senior associate in the Incentives team having joined Osborne Clarke from Bird & Bird in January 2018. Dan advises clients on the design and implementation of all types of incentive arrangements, including tax-advantaged schemes and bespoke awards (e.g. growth shares), in addition to advising on employment tax issues and incentives related issues arising on corporate transactions. Dan has experience advising a wide range of both UK and international clients (particularly US), from start-ups to listed companies. Dan is a member of the Share Plan Lawyers Group and is also qualified as a Chartered Tax Advisor.
Clients say Dan is 'very approachable and pragmatic with his advice' and 'a really good solution finder.' (Legal 500, 2017)
This Practice Note examines the implications of waiving or amending performance conditions in respect of subsisting share options and awards including those granted under tax-advantaged share plans such as enterprise management incentives (EMI) schemes, save as you earn (SAYE) schemes, company share option plans (CSOPs) and share incentive plans (SIPs). It looks at both the potential tax consequences in relation to tax advantaged plans of amending performance conditions of subsisting share options and awards as well as the contractual issues [which can arise in relation to all types of awards].
This Practice Note examines the implications of amending subsisting tax-advantaged share plans such as enterprise management incentives (EMI) schemes, save as you earn (SAYE) schemes and company share option plans (CSOPs). This Practice Note is written in partnership with Michael Carter and Dan Sharman of Osborne Clarke LLP.
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