10 May 2025

Capital Gains Tax Crunch? It’s time to explore Employee Ownership Trusts (EOTs)

While the increase in Capital Gains Tax (CGT) rates announced in the recent Budget wasn’t as significant as expected, many business owners may be wondering about the most tax-efficient options for exiting their businesses. Employee Ownership Trusts (EOTs) could be the answer.

EOTs are an increasingly popular way of selling a company, offering the potential for zero Capital Gains Tax while helping to secure a positive future for the business.

John Young and Matthew Spencer explore both the benefits and potential drawbacks of EOTs in this podcast.

Listen to learn more.

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Further information

If you have any questions, please contact John Young or Matthew Spencer in our Corporate, Commercial & Finance team.

About the authors

John Young is a Partner in the Corporate, Commercial and Finance team, specialising in the business needs of entrepreneurial, high-growth and family businesses. He specialises in M&A and fundraising, with a particular focus on transactions in the £5m–£100m enterprise value range and private and capital markets fundraisings between £500,000 and £20m, often with a cross-border element.

Matthew Spencer is a Partner in the Corporate, Commercial and Finance team, specialising in tax law. He advises on and structures a wide range of corporate and real estate transactions, including M&A, land transfers, developments and leases.

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