Sara Cohen

Lewis Silkin LLP

Sara is a tax lawyer and has been specialising in the field of executive and employee incentives and equity acquisitions, in addition to general employment tax, for over 19 years.

Sara’s practice includes a wide range of arrangements from bonuses and employee benefit trust arrangements to approved and unapproved equity-based incentive plans for both listed and private companies.

Contributed to

2

Share schemes implications of introducing a new parent holding company

Practice Notes

This Practice Note looks at the implications of introducing a new parent holding company for tax advantaged share plans and for common types of ‘unapproved’ plan. It also contains some recommendations to be borne in mind when drafting share plans to make sure that these forms of intra-group reorganisation need not have adverse tax or commercial consequences for share awards.

Share Incentives

Share schemes implications of transferring companies and businesses within a group

Practice Notes

This Practice Note looks at the implications of subsidiary and business transfers within the same corporate group for tax-advantaged share plans and for common types of ‘unapproved’ plan. This Practice Note is produced in partnership with Karen Cooper of Cooper Cavendish LLP and Sara Cohen of Lewis Silkin LLP.

Share Incentives