Ian Fraser

Partner, Simmons & Simmons

Ian initially trained and qualified as a chartered tax adviser at a “big four” accounting firm before becoming a solicitor. He has advised on employee incentives and employment taxes for 15 years. Ian speaks regularly at conferences on employee incentives issues and leads seminars, workshops and other training programmes for clients and other lawyers.

Ian has significant experience advising businesses on all aspects of employee incentives. This work includes advising on the design and drafting of share incentive plans, manager equity arrangements and cash bonus plans and on the tax, legal and regulatory implications of operating them in the UK and internationally. Ian advises on HM Revenue & Customs approved share plans and “unapproved” arrangements and on structuring equity arrangements for new hire and severance packages.

Ian also regularly advises on managing employee equity rights in the course of corporate transactions, including maximising value through the efficient use of tax reliefs.