Whether you’re exploring succession planning options, comparing an EOT with a third-party sale, considering the commercial implications of employee ownership, or seeking to understand how EOT structures operate in practice, our resources provide clear, accessible guidance to help you make informed decisions.

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Employee Ownership Trusts Collection

Insights
4 min 03 Aug 2026

Why Employee Ownership?

When people talk about Employee Ownership Trusts (EOTs), the focus is often on the benefits for employees, but…

Guides 09 Apr 2026

Employee Ownership Trusts: A practical guide

Transitioning to employee ownership is a significant strategic decision. An Employee Ownership Trust (EOT) can deliver powerful tax,…

Updates
4 min 04 Dec 2025

Changes to EOT CGT relief and options for payment of CGT

Under the new rules Only 50% of the gain on a disposal to an EOT will be exempt…

Insights
3 min 08 Oct 2025

Employee Ownership – The Third-Party Sale Alternative

With EOT CGT relief, the reduced BADR lifetime allowance is irrelevant with EOT transactions. There is a significant…

Insights
3 min 08 Oct 2025

The Compelling Case for Employee Ownership

Employee ownership often leads to superior customer service and a better client or customer experience and, as a…

Insights
3 min 06 Jun 2025

EOT Uses and Abuses

EOT Uses Fantastic business succession planning tool – facilitates smooth business succession, highly flexible, adaptable, bespoke. No need…

Insights
4 min 13 Mar 2025

Incentivising staff: EMI options and restricted shares in EOTs

The role of EMI options and restricted shares in EOT-owned businesses EOTs provide a collective benefit to employees,…

Insights
7 min 01 Nov 2024

The Budget: A step towards future proofing the Employee Ownership Trust?

The budget was delivered and it lived up to its billing With the delivery of the Autumn budget,…

Updates
2 min 16 Jun 2025

2024 Autumn Budget Recap – New EOT rules and changes

Extended vendor CGT clawback period – CGT clawback period extended four tax years after the tax year of…