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Welcome to our blog – where we share insights, updates, and practical advice to help you navigate the latest in business and finance. 

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EOT Deferred Consideration

EOT Deferred Consideration

Craig Simpson, Tax Partner at Bates Weston, considers the implications of using deferred consideration to pay outgoing shareholders when an Employee Ownership Trust (EOT) is created.

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EOT Share Valuation

EOT Share Valuation

The tax costs of overvaluation are significant should HMRC consider the transaction overvalued. Getting an independent valuation early in the EOT thought process is important.

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Disqualifying an EOT

Disqualifying an EOT

Craig Simpson, Tax Partner at Bates Weston looks at the events which can disqualify an EOT and at who becomes responsible for the tax payable.

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EOT and EMI

EOT and EMI

Craig Simpson explains how using an EOT in tandem with an EMI can incentivise the new management team and maintain the EOT qualifying conditions.

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