A Chartered Tax Advisor Martin has specialised in management reward planning and the taxation of employee shares for around 12 years. Prior to moving to FCTC in early 2017 he headed up the Midlands reward team for a Big 4 accountancy firm, advising on a variety of UK and global share plan matters for a wide range of public and private companies from start-ups to FTSE100.
In addition to advising on the taxation of these plans, he is experienced with the tax valuation of shares, the drafting of share and incentive plans rules and the commercial and corporate governance drivers key to the design of an effective incentive.
Martin advises management teams and companies on the tax implications of corporate transactions on management and director shareholders. This includes capital gains tax planning, earn outs, equity roll overs and share structuring associated with takeovers, mergers, demergers, listings and reconstructions.
Martin has advised on the taxation of EBTs throughout his career, including for share warehousing and creating markets. He advises on ‘disguised remuneration’ issues and has agreed a number of settlement agreements with HMRC in respect of historic EBT loan planning arrangements.