Why would an independent review be useful?

The UK Government has launched an open consultation on the taxation of Employee Ownership Trusts ("EOT") and Employee Benefit Trusts ("EBT").

A look at why a transition to employee ownership may be preferable to a third-party sale, if family succession isn't a viable option.

This articles briefly summarises the usual role and responsibilities of the Employee Ownership Trust in hybrid and indirect ownership trust structures

A look at the key structuring and decision making processes which are put in place for a successful employee owned business.

We consider the implications for the previous owners, the Trust and the employees on the onward sale of the shares in the trading company.