Designing, Implementing & Operating Employee Ownership Trusts

Introduction

Are you looking to understand Employee Ownership Trusts (EOTs) and how they can transform your business? Whether you are advising clients, managing a business, or exploring succession planning, this webinar series is your essential guide.

Presented by expert speaker Karen Speight, this webinar series of 6 x 30-minute modules will provide you with a comprehensive grounding in the taxation, implementation and operation of EOTs.

Whether you are just starting out or already exploring employee ownership, this modular series equips you with the tools and clarity you need - without the jargon.

What You Will Learn

This modular webinar series will cover the following:

Module 1 - What is an Employee Ownership Trust?

• Introduction to the concept of an Employee Ownership Trust (EOT)
• Overview of the associated tax treatment
• Discussion of the key advantages of an EOT
• Consideration of the potential disadvantages of an EOT

Module 2 - The Qualifying Criteria

• Explanation of the eight statutory conditions for an EOT to benefit from tax advantages
• Discussion of each condition and its requirements
• Practical application of the qualifying criteria to real-world scenarios

Module 3 - Key Considerations on Implementation - Structure

• Transitioning from theoretical qualifying conditions to a practical EOT structure
• Selecting and appointing trustees
• Defining the ongoing role of company management post-transition
• Clarifying the role of employees within the EOT structure
• Preparation of trust documentation and legal framework

Module 4 - Key Considerations on Implementation - The Share Sale

• Process of the EOT acquiring a controlling interest in the company
• Approaches to company valuation
• Methods of funding the trust to purchase shares
• Structuring the consideration for the share sale
• Charging interest on deferred consideration
• Obtaining HMRC clearance for the transaction

Module 5 - Operating an Employee Ownership Trust

• Ongoing requirement to retain a controlling interest for at least four years
• Day-to-day operational considerations of an EOT
• Managing trust accounts and fulfilling reporting obligations
• Administering tax-free bonuses to employees
• Ensuring compliance with continuing qualifying conditions

Module 6 - Bringing the Employee Ownership Trust to an End

• Situations that may necessitate ending the EOT, such as:
• Sale to a third party
• Liquidation of the company
• Steps involved in winding down the trust structure
• Consequences for:
• The trustees
• The company
• The employee beneficiaries

This pre-recorded webinar will be available to view from Friday 12th December 2025

Alternatively, you can gain access to this webinar and 1,900+ others via the MBL Webinar Subscription. Please email webinarsubscription@mblseminars.com for more details.