Laura Gould#1798

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


Corporation tax relief and employee share schemes
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.

Practice Area


  • Contributing Author

If you expected to see yourself on this page, click here.