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Her Majesty Queen Elizabeth II 1926 - 2022

Portrait of Gwladys Tournier
Areas of expertise: Corporate tax


Gwladys is a French avocat working in the corporate tax team, and is based in the London office. She advises on a wide range of tax matters including corporate mergers, acquisitions and reorganisations, tax matters relating to both residential and commercial real estate transactions, employee share incentives, EIS and SEIS investments and matters relating to IR35.

After reading law at University Paris II Panthéon-Assas, Gwladys qualified as a lawyer in 2020 and was subsequently admitted to the Paris Bar. She joined Penningtons Manches Cooper in 2022, having previously worked as a tax associate for a leading Big Four company in New Zealand.

Gwladys is fluent in both French and English.

Recent work highlights

  • Advising on the restructuring of a multinational company based in Australia, which involved elements of property taxation in Australia, New Zealand and Singapore.
  • Providing structuring advice on the establishment of portfolio investment entities which hold warrants for debt funds.
  • Assisting on the drafting of transfer pricing policies, documentation packs and benchmarking analysis.
  • Analysing the tax implications of an offtake agreement for a leading electricity and gas supplier.
  • Advising a worldwide non-governmental sports organisation on the tax implications of granting free trademark licences between non-profits.

Penningtons Manches Cooper LLP

Penningtons Manches Cooper LLP is a limited liability partnership registered in England and Wales with registered number OC311575 and is authorised and regulated by the Solicitors Regulation Authority under number 419867.

Penningtons Manches Cooper LLP