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Autumn Budget: Changes to EOT Tax Relief
Autumn Budget: Changes to EOT Tax Relief

pjw@hawsons.co.uk On 26th November 2025, Chancellor Rachel Reeves delivered her Autumn Budget Statement. She announced a reduction in Capital Gains Tax relief available on qualifying disposals to employee ownership trusts from 100% of the gain to 50%. This will be...

Is an EOT an EBT? Understanding the differences
Is an EOT an EBT? Understanding the differences

What is an Employee Benefit Trust (EBT)? An EBT is a discretionary trust established by the employer, which, for example, could hold shares in the company for the benefit of a certain group of employees, former employees, and some relatives and dependants – known as...

How long does an EOT take to set up?
How long does an EOT take to set up?

How do I set up an employee ownership trust? Below is a typical timeline of events that would be required when transitioning to employee ownership. The exact timings of each stage differ from business to business, but based on previous transactions, it is not unusual...

What is an Employee Ownership Trust (EOT)
What is an Employee Ownership Trust (EOT)

An employee ownership trust (EOT) is a trust that acquires shares in a company and holds them on behalf of the employees. It is an increasingly popular exit strategy for shareholders which offers attractive tax incentives and peace of mind over the future of the...

Employee ownership trust problems
Employee ownership trust problems

In this article, we are going to outline some of the problems that might arise if the transition to employee ownership is not managed and advised on correctly.Valuation of the company When selling your business to an EOT it is very important that you keep the...

EOT Tax Benefits
EOT Tax Benefits

Employee Ownership Trust Tax Benefits An Employee Ownership Trust (“EOT”) is a trust that acquires shares in a company and holds them on behalf of the employees. It is an increasingly popular exit strategy for shareholders, which offers attractive tax incentives and...

Benefits of an Employee Ownership Trust
Benefits of an Employee Ownership Trust

An employee ownership trust (“EOT”) is a trust that is set up to acquire shares in a trading company and holds them on behalf of the employees of the company. There are several benefits to both the employees and the sellers disposing of their shares to the trust, both...