Employee Ownership Trust (EOT) 

Herrington Carmichael have a specialised team who have represented many clients in various EOT transactions. 

The implementation of an EOT involves the transfer of shares in a trading company, from the original owners, to a trust. The trust then holds the shares on behalf of the employees of the company.

Managing Partner, Yavan Brar, leads the EOT team and works closely with Sophie Protheroe.

We are able to advise on all stages of the EOT process, including:

  • providing initial guidance on whether the relief requirements as set out in s236H(4) TCGA 1992 are likely to be satisfied to allow CGT relief to be obtained;
  • preparation of the HMRC clearance letter;
  • management of the due diligence process;
  • assisting in the explanation of the EOT process to employees;
  • advising on the trust composition;
  • drafting and negotiating transaction documents; and
  • advising on post-completion requirements.

Key Contact

Yavan Brar
Managing Partner, Head of Corporate
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