Laura Gould

Laura Gould advises on corporate tax matters, employee incentivisation and employee taxation, including UK and cross-border M&A, corporate reorganisations, venture capital transactions and taxation dispute. She is a member of the Association of Taxation Technicians and an international member of the American Bar Association, Section of Taxation.

Laura is admitted to practice in England & Wales and currently works in the London office of King & Wood Mallesons.

Contributed to

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Corporation tax relief and employee share schemes

Practice notes

The purpose of this Practice Note is to explain the circumstances in which a corporation tax (CT) deduction may be available to a company in connection with an employee share scheme arrangement. This Practice Note outlines when a company may be entitled to a CT deduction for costs incurred in setting up and operating an employee share scheme, examines the availability of CT deductions under Part 12 of the Corporation Tax Act 2009 (which allow a CT deduction without the company having to incur a financial outgoing), and looks at corporation tax issues in relation to overseas employees. This Practice Note is written in partnership with Laura Gould of Reed Smith LLP.

Share Incentives