Within each category below you will find articles written by Postlethwaite that have been published in the various national newspapers and trade journals. If you would like to discuss any of the issues raised or would like more information please get in touch.
- Employee Ownership Trust (EOT - Finance Act 2014)
Raising the stakes
Corporates of all shapes and sizes and in a variety of sectors have been part of a business revolution in the past 18 months and there's every reason to think this trend will continue.
Following the JL example
Advisers to families and small business should be alert to new tax incentives that encourage growth in employee ownership
Employee Trust incentives
Robert Postlethwaite considers a new capital gains tax exemption for private company owner who sell to an employee ownership trust, and a connected income tax benefit for the companies employees, brought in by the UK Finance Act 2014. First published in STEP Journal Volume 23 Issue 1.
The John Lewis Model of Employee Ownership - Spear's Jan 2014
Employee Ownership Trusts are a sensible way to keep a business in good hands says Robert Postlethwaite
Are we about to see the rebirth of employee trusts? Robert Postlethwaite considers two new proposed tax reliefs intended to encourage more employee-owned companies. (www.taxation.co.uk September 2013)
Incentivising employee ownership
In his autumn statement the Chancellor of the Exchequer announced significant tax incentives aimed at encouraging employee ownership. Stephen Chater on dealing with new employee share ownership schemes. (Economia online December 2013)
- Employee Benefit Trusts
Road Wars: Roadchef case provides lessons for EBT trustees
For the last 17 years staff at Roadchef, the motorway services operator, have been fighting a legal battle over the fate of a large shareholding in the company which should have been held in trust and which they had expected might end up being distributed to them. The case has now been settled... First published in Accountancy Age 17 April 2015 - www.accountancyage.com
- Employee Ownership for UK Law Firms
Time to change course?
Robert Postlethwaite looks at alternatives to traditional partnership & LLP ownership. (newlawjournal.co.uk May 2014)
Part-owning your firm
It makes good business sense for some firms to have wider ownership - and there is no universally perfect model. (The Law Society Gazette August 2013)
- Employee owned Companies raising finance
Selling up: How to exit without an IPO
Listings are not the only way to raise cash from your company. Four entrepreneurs share their experiences of exiting via trade sale, private equity, and employee ownership (The Daily Telegraph June 2014)
Employee ownership: financial challenges
Employee-owned companies, like any other business, need access to capital but will third party investment damage their status? (theguardian online July 2013)
- Employee Ownership as a solution to succession issue
CGT: a reason for letting go
Stephen Chater revisits the tax relief incentives introduced last year to encourage employee ownership of UK companies
An alternative to dead man's shoes?
Guest Forward - Private Client Adviser January 2015. The Finance Act 2014 contains a new statutory tax relief which introduces a 0 percent CGT for certain types of business disposals.
CGT: a new reason for letting go
Stephen Chater explores capital gains tax changes, what's involved in setting up an employee ownership trust and consideration a financial adviser would wish to raise with their client. This article first appeared in Private Client Adviser July 2014 www.privateclientadviser.co.uk
It’s good to share
Stephen Chater asks: is it time to consider employee ownership to ensure succession at your firm?
- Share Schemes - General
The impact of share ownership on company productivity
Employee share ownership can increase employee productivity and more so if it is part of a programme of employee engagement, but not everyone is convinced.
A new attraction to employee share plans
Rules changes have the potential to make employee share plans attractive to more private companies. Robert Postlethwaite explains the main changes
Tax free profit sharing for employees
What employees can do to make the most of tax free profit sharing
Ten Tips for setting up an employee share scheme
Robert Postlethwaite shares some tips for creating an employee share scheme (Real Business March 2014)
- Employee Ownership General
Employee Ownership: Five key questions to decide if its right for you
What is employee ownership? Why introduce it? Is it right for your business? Find out answers to these questions - and more. (Real Business, October 2015)
Is employee ownership right for your business?
When employees own a stake in a company it can create a positive culture, but there are several factors to consider if you are tempted by the John Lewis model
- Employee Ownership for architects