Nicholson, Sarah A.

Sarah A. Nicholson

Senior Associate

Sarah Nicholson is a share incentives expert and has a vast experience in all aspects of planning, adopting and the ongoing implementation and management of share schemes and related aspects.

Sarah has advised clients in relation to both tax-advantaged and other share schemes in the UK as well as the application and implementation of Enterprise Management Incentive options, long-term incentive plans and employee benefit trusts. Sarah acts for both quoted and private companies and has advised on incentives ranging from options for a minimal number of employees in a small start-up company to global offerings of shares by multinational companies.


  • Advising on the share incentive aspects of a mandatory take-over offer by an unlisted client company of a fully-listed entity.
  • Providing advice to a listed US parent company on the offering of share options to employees in the UK and sourcing and collating advice from lawyers in 10 other jurisdictions.
  • Numerous EMI share option schemes for small private companies and AIM companies.
  • Long-term incentive plan for an AIM-listed company.


  • Birmingham City University, Law Society Finals, 1991
  • Birmingham City University, C.P.E., 1990


  • England and Wales, 1993
Author of two chapters in Tax Aspects of the Purchase and Sale of a Private Company's Shares, Bloomsbury Professional, October 2013

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