Emma Garthwaite

Emma Garthwaite

Baker & McKenzie Services Limited
Solicitor admitted in England & Wales


Emma Garthwaite is an associate in the Employee Benefits Group, part of the Employment Department of the London office of Baker McKenzie. She is a member of the Firm's Global Employment and Compensation Practice Group that provides advice in relation to corporate, tax and labor law issues. Prior to joining Baker McKenzie, Emma trained at a specialist employee share schemes firm before practicing at another leading US law firm.

Practice Focus

Emma advises on all aspects of employee share plans and employment taxation, including executive remuneration and the taxation of internationally mobile employees. She assists UK and multinational companies with the design, implementation and administration of their UK and international share plans. She also advises on employee share incentives and executive remuneration in the context of corporate transactions.

Representative Legal Matters

  • Advising Kohlberg Kravis Roberts & Co. (KKR), a global investment firm, on the treatment of outstanding long-term incentive awards in connection with their USD 4.3 billion strategic partnership with Coty.
  • Advising H.I.G Capital, a leading global alternative investment firm with USD 45 billion of equity capital under management, on its acquisition of leading UK pharmaceutical business, Aspire Pharma Ltd.
  • Advising ServiceNow, the leading digital workflow company, on the treatment of enterprise management incentive options in connection with its acquisition of Sweagle, a Belgium-based configuration data management company.
  • Advising Siemens on the treatment of outstanding share options in connection with its acquisition of UltraSoC Technologies, a pioneering UK-based technology start-up.
  • Advised various companies on establishing enterprise management incentive schemes, company share option plans, share incentive plans, joint share ownership plans and other types of employee share incentives, including bespoke management incentive plans, growth shares and cash-based incentives.
  • Advised various companies on the establishment, tax treatment and winding up of employee benefit trusts in connection with the operation of employee share schemes.
  • Advised on the tax treatment of employee incentives and payments made to employees on cessation of employment.

Professional Associations and Memberships

  • Law Society of England & Wales - Member
  • Share Plan Lawyers Group - Member
  • ProShare - Member
  • Global Equity Organisation - Member


  • England & Wales (Solicitor) (2018)


  • BPP Law School (Graduate Diploma in Law) (2015)
  • University of Edinburgh (MA (Hons) English Language & Linguistics, First Class) (2013)
  • University of Law (Legal Practice Course 2018)