Gill Murdoch

Senior Associate
Gill advises on a wide variety of matters relating to employee share incentives and employment taxation, including executive remuneration and the taxation of internationally mobile employees. Gill has a focus on the tax aspects of the modern workforce and, in particular, is helping clients to prepare for the changes in IR35. Gill assists UK and multinational companies with the design, implementation and administration of their UK and international share plans. She also advises on employee share incentives and executive remuneration in the context of corporate transactions. Gill has been named by Legal 500 as a "Next Generation Lawyer" in 2017 and a "Rising Star" in 2019.
Contributed to

6

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).

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.

Working remotely outside the UK—considerations for UK employers
Practice notes

This Practice Note provides an overview of the legal issues that an employer should consider when an employee, employed by and working for the benefit of a UK entity, is working remotely outside the UK. It considers immigration issues, mandatory employment rights, employee benefits, employer registration requirements, health and safety issues, data protection, social security issues, income tax and withholding obligations and the need to consider whether a permanent establishment of the employer may arise in the remote working location.

Practice areas

Membership

  • ProShare
  • GEO
  • ESOP centre

Panel

  • Contributing Author

Education

  • LLB, University of Warwick
  • LPC, College of Law

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