Ian Fraser

Simmons & Simmons LLP

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Simmons & Simmons LLP


I advise on the design and drafting of employee incentive plans and manager equity arrangements and the legal and regulatory implications of operating them in the UK and internationally. I also advise on managing incentive arrangements in the course of corporate 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.