Sue Farrow (formerly Sue El Hachmi)

Partner - Corporate, Employment & Employment Tax

Sue Farrow (formerly Sue El Hachmi)

Sue Farrow (formerly Sue El Hachmi)

Partner - Corporate, Employment & Employment Tax

Sue is a highly experienced share plan and incentives lawyer and has spent much of her career at leading international law firms.

As a specialist share schemes lawyer, Sue advises on the design and implementation of employee incentive arrangements for private and public companies, including all types of tax-advantaged plans and bespoke arrangements for senior executives and management.

Sue also advises on the incentive-related aspects of corporate transactions and has experience of private equity transactions and public company takeovers, flotations and demergers.



  • England & Wales


  • Employee share schemes – tax-advantaged and non tax-advantaged
  • Equity arrangements for employees and directors
  • UK tax on termination of employment and tax relating to share schemes/employee equity


    • LLB (Hones) with French Law.
    • Law Society Finals
    • Solicitor of England & Wales (admitted February 2000)


  • Spencer West LLP - since 1 July 2021
  • Carbon Law Partners – January 2018 – 30 June 2021
  • Osborne Clarke LLP – June 2007 – December 2017
  • CMS Cameron McKenna Nabarro Olswang LLP – May 2005 – May 2007
  • Ernst & Young LLP – March 2003 – May 2005
  • CMS Cameron McKenna (now CMS Cameron McKenna Nabarro Olswang LLP – February 1998 – February 2000 (as trainee); February 2000 –March 2003

Sue says...

I have a particular interest in assisting high growth, young companies to attract the best talent to enable them to flourish. Since qualification, I have specialised in creating and implementing share schemes for companies ranging from start-ups to those on the Official List. I have broad experience in advising on the UK’s tax-advantaged share schemes and on more bespoke non tax-advantaged arrangements including growth and flowering shares. In addition to designing and implementing share schemes, I have worked on the share schemes aspects of many corporate transactions, whether public company M&A, private equity or sales/acquisitions by private treaty.