Our guide to Employee Ownership Trusts (EOTs) will aim to explain the rationale behind the increasing popularity of EOTs and answer some of the key questions that a business owner may have about EOTs, such as:

  • Why choose employee ownership?
  • How does an EOT work?
  • What are the tax benefits (and implications)?
  • How are EOTs implemented?
  • What is the role of the Trust and Board?
  • What’s an EMI scheme and why are they often used in conjunction with an EOT?

Updated: 17 June 2024


employee ownership

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