Legal Guidance and Research / Experts / Mairi Granville-George
Mairi Granville-George#11832

Mairi Granville-George

Osborne Clarke
Mairi is the specialist Knowledge Lawyer Director for Osborne Clarke's employee incentives team.

Mairi is responsible for keeping lawyers and clients up-to-date on developments in share schemes and executive remuneration. This includes publishing a regular incentives newsletter and responding to relevant consultations issued by HMRC and the Treasury. Osborne Clarke's incentives team advises on the design and implementation of the full range of employee share plans and employee benefit trusts (including employee ownership trusts).

Mairi has particular expertise in tax-advantaged share plans, including enterprise management incentive options, and is a member of Share Plan Lawyers.

Practice Area

Panel

  • Contributing Author

Qualified Year

  • 1999

Membership

  • Share Plan Lawyers

Qualifications

  • LLB – First class honours (1996)
  • Legal Practice Course - Distinction (1997)

Education

  • University of Bristol (1993-1997)

1 Contributions by Mairi Granville-George

Amending UK tax-advantaged share options (EMI, CSOP, SAYE): preserving relief; HMRC self-certification, discretion, performance conditions, PISCES triggers, error notifications and rollovers
PRACTICE NOTES
Amending UK tax-advantaged share options (EMI, CSOP, SAYE): preserving relief; HMRC self-certification, discretion, performance conditions, PISCES triggers, error notifications and rollovers
UK tax-advantaged share options UK tax-advantaged share options are issued under written agreements that meet the statutory conditions set out in Part 7 and the pertinent Schedules of the Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003) legislation. To secure the favourable tax treatment available, those arrangements must fully align with, and continue to satisfy, the applicable provisions of ITEPA 2003 throughout. The main categories of tax-advantaged share option plans are as follows: enterprise management incentives (EMI) schemes company share option plans (CSOPs) save as you earn (SAYE) schemes There are occasions, from time to time, when a company (or the option holder) may look at varying options that have already been granted and are in place. These may include, without limitation, situations where: the option has been drafted to lapse in specified scenarios (eg where the option holder leaves employment with the company for a particular reason, or the performance conditions attached to the option have become impossible to achieve)...
Share Incentives
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