Overview

Laura is head of the incentives team and specialises in employee incentives and executive remuneration arrangements.

Laura has substantial experience providing advice to private, FTSE and AIM listed companies on all aspects of employee share incentives including advising on the design, tax implications (for both employees and employers), implementation and operation of Enterprise Management Incentive options, Schedule 4 CSOPs, non-tax advantaged option schemes and all-employee share schemes.

Laura’s practice also includes advising on the tax implications of management equity incentives in the context of private-equity backed transactions.

In addition, Laura advises on the company law and corporate governance considerations relevant to employee share incentives and on the taxation of employees and directors, including PAYE and National Insurance contributions.

Laura is a member of the Share Plan Lawyers Group and IFS ProShare.

Experience
  • Acting for the UK management team on the sale and rollover of their shareholdings to a private equity fund.
  • Providing advice to a private start-up company on the structure, design and establishment of an employee incentive arrangement involving the grant of EMI options over a new class of growth shares.
  • Advising an AIM listed company on the expiry of directors’ share options and the tax implications of the grant of replacement share options.
  • Advising employers on the structure and tax implications of termination packages for senior executives including the impact of termination on awards held under share incentive schemes.
  • Providing advice to a non-UK company establishing operations in the UK on its PAYE and National Insurance contributions obligations in the UK.