UK Tax Podcast - Episodes

Employee Ownership Trusts - Tax Opportunities and Risks

Episode 1

Contents:

Introduction

What is an Employee Ownership Trust (EOT)?

Tax Benefits of Selling to an EOT

Changes Introduced in the October 2024 Budget

The Extended Clawback Period and Compliance Risks

Interaction Between the Clawback Period and BADR

Avoiding Continuing Control

Practical Considerations Beyond Tax