Alex Paterson

Associate, Squire Patton Boggs

Alex is currently an associate in the Tax, Strategy and Benefits department at Squire Patton Boggs with experience advising corporate clients on the various tax-related issues arising on corporate transactions, including the implications of corporation tax, SDLT, stamp duty and VAT on M&A and PE deals. Alex also has expertise on the implementation and maintenance of various employee benefit schemes, in particular EMI schemes, and advising on the tax implications on the grant and exercise of employee related securities on private equity investments, company sales or otherwise.

Contributed to

1

Impact under Financial Services and Markets Act 2000 of offering shares to non-executive directors

Practice notes

Share awards to employees can often benefit from exemptions so that they do not breach the Financial Services and Markets Act 2000 (FSMA 2000). However, granting share awards to non-employees such as non-executive directors, can be less straightforward as a number of those exemptions do not apply. This Practice Note considers the issues under FSMA 2000 of granting share awards to non executive directors and identifies possible exemptions under FSMA 2000 which may nevertheless be available in some circumstances. Written in partnership with Paul Anderson and Alex Paterson of Squire Patton Boggs.

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