Tag: HMRC

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

Topics:
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.


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14/05/2025

The Autumn Budget and Employee Ownership: What Could Change?

Topics:
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.


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05/08/2024

Our response to the Government consultation on EOTs and EBTs

Topics:
Employee Ownership Employee Ownership Trust News

In July of this year the Government launched a consultation to ‘seek views on proposals for targeted reform to the Employee Ownership Trust (EOTs) and Employee Benefit Trust (EBTs) tax regimes to ensure that the regimes remain focused effectively on the policy objectives of encouraging employee engagement’. The consultation closed on Monday 25th September and our response to the questions outlined are summarised here…


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27/09/2023