Mark Smith is Ayming’s Partner for Innovation Incentives in the UK. Mark has a MEng. in Chemical Engineering, is a Chartered Accountant and Chartered Tax Advisor with a wealth of experience in the R&D incentives environment.

Laura Delgado is a senior industrial engineer and has more than 15 years' experience in the innovation consultancy sector. Laura has been Director of Innovation for Spain and Portugal, Managing Partner and part of the Spanish Management Committee, and Director of the Southern Region for Ayming. Since 2019 she has been a member of the Executive Committee of Ayming Spain.

Thomas Folsom is the Managing Director and Country Manager of Ayming USA. For over fifteen years, Mr. Folsom has managed and implemented hundreds of R&D Tax Credit studies, including state and federal audits, to offer clients an unrivaled knowledge in the application of R&D law.

From boutique consultancies to large accounting firms, Mr. Folsom has worked with and represented Fortune 500 companies and small-medium-sized businesses across various industries.

In addition to these duties, Thomas is licensed to practice law in several states and federal jurisdictions, including the United States Tax Court. He was a core member of the team that developed the strategy and won U.S. v. McFerrin and other central cases that would influence an update of code and regulation to expand qualifications for the credit that we still see today.

He joined Ayming USA in March of 2019 and leads a countrywide team of professionals based in Houston, Boston, Ohio, New York, and LA.

Prominent Litigation Matters and Events

Thomas has been a part of:

• United States v. McFerrin, 570 F.3d 672 (5th Cir. 2009)
• Guest Speaker at Celebrating American Independence in Business in Madrid, in collaboration with the Centre for the Development of Industrial Technology (CDTI). There he shared insight on US tax incentives as well as unanticipated aspects of EU companies starting a business in the US (such as private healthcare and the various states’ regulatory requirements)
• Contributed to Ayming’s International Innovation Barometer, which outlined what to expect from the global R&D landscape in 2020
• Participant/Educator in various CLE/CPE events across the country
• Annual supporter of Open Dance Project – A Houston based dance company that not only brings dance to underprivileged schools, but teaches STEM through the art of dance