Considering a sale of your company to an Employee Ownership Trust (EOT)? This decision is about more than price - it’s about balancing affordability, continuity, dividend potential, leadership succession and fairness across employee ownership. We’ll walk through the key factors you should weigh before deciding whether to sell all your shares or retain a stake.

When selling to an EOT, getting the valuation right is crucial. Tax relief hangs on it. In this guidance note we summarise how trustees can satisfy the HM Revenue & Customs “prudent person” test - from commissioning an independent valuation, through director confirmations, to structuring warranties and ensuring business-affordability.

Thinking of transitioning your business to employee ownership? An Employee Ownership Trust (EOT) may offer the ideal solution – but before you go too far

Introduction As an employee-owned company operating under an Employee Ownership Trust (EOT) structure, implementing a share option scheme for leadership requires careful consideration. This document outlines the potential benefits and challenges, with a particular focus on compliance with EOT requirements, the impact on leadership incentives, and the potential consequences for the Trust and its beneficiaries.

(Freely included as part of our service!) One of the great pleasures in working on EOTs is taking part in the discussions around the values