EOT

Gravitate supports businesses exploring employee ownership as a succession strategy. These blogs highlight the benefits, tax implications, and practical steps involved in setting up and managing Employee Ownership Trusts.

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CGT Relief on EOT Transactions Cut to 50%

The Government has reduced Capital Gains Tax relief on disposals to EOTs from 100% to 50%, with immediate effect.

Martin Dean
November 28, 2025
3 minutes

EOT Qualifying Rules Explained - November 2025 Update

This blog will provide a brief run-down of the EOT qualifying rules currently in place for UK business owners.

Martin Dean
August 14, 2025
4 minutes

The benefits of an Employee Ownership Trust

For the right businesses and owners, the benefits of an EOT clearly set the route apart from a trade sale or other exit.

Martin Dean
April 2, 2025
4 minutes

How do you fund an EOT transaction?

The optimal funding plan for an EOT will depend on a number of factors including the business size, profitability, structure and assets.

Martin Dean
March 11, 2025
3 minutes

What are the Pros and Cons of an EOT? (Nov 2025 Update)

Despite its many unique benefits, the EOT route will not be the optimal route for every business to take. This blog will explain for you.

Martin Dean
February 21, 2025
4 minutes

What is an Employee Ownership Trust (EOT)?

An Employee Ownership Trust is a special type of trust that is set up to hold the shares in a company for the benefit of ALL employees.

Martin Dean
January 28, 2025
5 minutes

Employee Ownership Trust (EOT) Explained: A Guide for Business Owners

This quick guide has the key considerations to help you decide if an Employee Ownership Transaction is the best exit strategy for you.

Martin Dean
June 21, 2024
5 mins