EOTs and the Budget: The Impact of Capital Gains Tax on Employee Ownership Trusts

EOTs and the Budget: of Employment: The Impact of CGT on Employee Ownership Trusts

Join us for a practical, live webinar unpacking the changes to the tax treatment of sales to Employee Ownership Trusts (EOTs) announced in the 2025 Autumn Budget. Our experts will guide you through what’s changed and the impact of the new rules.

What we will cover:

• Updated CGT treatment for EOT sales: The Budget reduces CGT relief on qualifying disposals to EOT trustees from 100% to 50% for disposals made on or after 26 November 2025.
• Tax‑savings comparison: A side-by-side analysis of the post‑Budget tax outcome for an EOT sale vs. a conventional trade sale or private‑equity sale, demonstrating that the EOT remains a compelling and advantageous sale option, despite the tax changes.  
• Payment options for the CGT liability: We will explain how and when the tax becomes due, and what flexibility exists for structuring tax payments.
• Live Q&A: An opportunity for you to ask your own questions to our experts.

Who should attend?

This webinar is ideal for business owners, directors, advisers and anyone exploring exit routes, and especially those that are considering an EOT transaction and would like to know how they compare to the other traditional exit routes following the recent changes.

We are live so please register to join us.