Selling your business through an Employee Ownership Trust (EOT) – what are the tax advantages?

Employee Ownership Trusts (EOTs) offer business owners a compelling exit strategy where they can transfer controlling interest in their company without paying any capital gains tax (CGT).

Join Leonora Stevens and Mike Hodges as they discuss this increasingly popular exit route, that is beneficial for both owners and employees.

If you’re considering an EOT, always seek professional advice tailored to your specific circumstances to navigate the complexities while maximising the benefits.

This episode was recorded in April 2025, but at the 2025 Autumn Budget on 26 November, the Chancellor announced the reduction of CGT relief on EOTs from 100% to 50% of the gain for disposals on or after 26 November 2025 so this should be noted before taking any action.