Employee Ownership Trust Archives

Finance Act 2025: What HMRC’s New Guidance Means for EOT Transactions

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Employee Ownership Employee Ownership Trust News

HMRC has issued updated Guidance following changes to Employee Ownership Trusts (EOTs) introduced in the Finance Act 2025. While some welcome clarifications have been provided, key uncertainties remain—particularly around funding, trustee independence, and partial sales. In this post, we explore the implications of the Guidance and highlight the potential tax risks that companies and sellers should be aware of when navigating EOT transactions under the new rules.

14/05/2025

What happens when an EOT comes to an end?

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Employee Ownership Employee Ownership Trust

An Employee Ownership Trust (EOT) is designed for long-term employee ownership, but what happens when it reaches the end of its life? This blog explores why an EOT might unravel, key decisions trustees must make, and the options available—including company sales, asset disposals, and legal considerations. Learn how to navigate the process while protecting employee interests.

03/04/2025

Exploring the future of business at the Employee Ownership Association’s (EOA) annual conference

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Employee Ownership Employee Ownership Trust Events News

Practice Manager and Employee Trustee, Lorna Martin reflects on her experience at the eoa’s annual conference. From thought-provoking sessions on culture, AI, and succession planning to powerful success stories and engaging networking events, the conference provided valuable insights into the growing impact of employee ownership….

EOT Transitions and EMI Schemes: Overcoming Key Practical and Technical Hurdles

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CSOP EMI Employee Ownership Employee Ownership Trust Share Schemes

This blog explores the practical and technical hurdles business owners must navigate, both before and after becoming employee-owned. From the exercise of existing options and tax implications to ensuring EMI eligibility and structuring post-EOT incentives, careful planning is crucial….

04/12/2024

The Autumn Budget – impact on employee ownership trusts

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Employee Ownership Employee Ownership Trust News

Chancellor Rachel Reeves set out her first Budget on Wednesday 30th October. There was some speculation that the beneficial tax treatment of Employee Ownership Trusts (EOTs) could be reduced in the backwash of a general increase in Capital Gains Tax (CGT) rates. Although the 0% CGT rate for disposals to EOTs remains unchanged, there are a number of significant changes taking effect for EOT disposals on or after Budget day…..

30/10/2024

The Rise of Employee Ownership within Law Firms

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Employee Ownership Employee Ownership Trust Law Firm

Is Employee Ownership a growing trend in Law firms? We certainly think it is. In this article, written for the Solicitors Journal publication, Robert Postlethwaite presents the benefits for firms and shares his experience of his journey to employee ownership….

08/10/2024

The Autumn Budget and Employee Ownership: What Could Change?

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Employee Ownership Employee Ownership Trust News Share Schemes

If you’re thinking of becoming employee owned through an EOT, you may want to complete the sale before 30 October to be sure of the current 0% CGT exemption.
With 30 October now the confirmed date for the new Chancellor, Rachel Reeves’ first budget, could there be tax changes that might impact employee ownership trusts (EOTs) and tax-advantaged personal share schemes? Founder and Manging Director, Robert Postlethwaite discusses the various possible scenarios and the implications for employee ownership.

05/08/2024

General Election 2024 – What are the major parties plans for Employee Ownership?

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Employee Ownership Employee Ownership Trust News Share Schemes

Robert Postlethwaite, Founder and MD of Postlethwaite Solicitors, looks at whether any of the major political parties have manifesto plans to encourage more employee ownership and whether there is any possibility of changes to the tax incentives….

23/06/2024

How to become Employee Owned – Recorded Webinar

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Employee Ownership Employee Ownership Trust Webinars

Join us, along with our client Symmetrys Structural and Civil Engineering and the EOA for this webinar where you’ll learn the practical steps to the process of becoming employee owned and all the things you should think about…

Our first year as employee trustees

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Employee Ownership Employee Ownership Trust Law Firm News

Marking our 1 year anniversary of being EO, this month we offer a different EO perspective and speak with our employee trustees, Lorna Martin and Alison Stevens and to find out how they’ve felt this last year has gone and discuss the highs and lows they’ve experienced in their new roles…..

08/05/2024

Category: Employee Ownership Trust