Having qualified in 2000, Ian Fraser has over 25 years’ experience advising on employee incentives, including bonus/phantom equity plans, share incentive plans and manager equity arrangements. He is a former partner in Simmons & Simmons and K&L Gates and has also worked as a consultant for PwC.
Ian advises on all aspects of the design, drafting and operation of employee incentive arrangements, including tax efficient structuring (EMI, CSOP, SIP and SAYE plans and growth/hurdle share arrangements), corporate laws and corporate governance, securities laws and prospectus requirements, Financial Services and Markets Act 2000 requirements, PRA/FCA remuneration regulations, employment law, employee benefit trusts, data protection and tax investigations. He also advises on managing employee incentive arrangements in the course of corporate M&A transactions, general issues relating to payroll taxes, social security liabilities, internationally mobile employees and compliance for global equity plans.
Ian has been recognized as a leading practitioner in the share schemes field by Chambers Legal Directory and the Legal 500, has spoken on employee incentives issues at conferences and seminars and has written articles and commentary for leading publications.
Ian is married with two children. His interests include music (he is an ex-professional saxophone player), football (a passionate Cowdenbeath fan) and rugby (Harlequins and Scotland!).