{"id":21409,"date":"2025-12-22T15:10:32","date_gmt":"2025-12-22T15:10:32","guid":{"rendered":"https:\/\/www.moorethompson.co.uk\/partners-blog\/?p=21409"},"modified":"2026-01-02T15:44:15","modified_gmt":"2026-01-02T15:44:15","slug":"thinking-of-exiting-your-business-in-2026-dont-write-off-eots-just-yet","status":"publish","type":"post","link":"https:\/\/www.moorethompson.co.uk\/partners-blog\/thinking-of-exiting-your-business-in-2026-dont-write-off-eots-just-yet\/","title":{"rendered":"Thinking of exiting your business in 2026? Don\u2019t write off EOTs just yet"},"content":{"rendered":"

By Mark Hildred, Partner <\/em><\/p>\n

The Autumn Budget was a difficult time for business owners as it set up another year of operational costs with very little external help.<\/p>\n

Naturally, there are going to be a plethora of business owners looking for the day and considering the best way to preserve the value of their business as they leave.<\/p>\n

Employee Ownership Trusts (EOTs) have also suffered a slight blow in the Autumn Budget, leaving many to question if they are still a viable option for succession.<\/p>\n

What has changed with EOTs?<\/strong><\/h3>\n

When a business owner wants to hand over control to the employees who made the business successful, an EOT is a popular choice.<\/p>\n

An EOT is when a trust, operating on behalf of the employees of a company, acquires a controlling interest in the company.<\/p>\n

If you want to preserve the culture of the company, an EOT is often a good way to go.<\/p>\n

EOTs have been getting more popular ever since the tax-friendly EOT regime was introduced in 2014.<\/p>\n

This is because the Capital Gains Tax (CGT) relief on disposals to EOTs was a generous 100 per cent, but the Autumn Budget has now cut this relief to only 50 per cent.<\/p>\n

The increasing popularity of EOTs has not gone unnoticed by HMRC and there seems to be a slight suspicion that some foul play might have been happening along the way.<\/p>\n

There was a fear that companies were being over-valued at the point of succession to result in a more generous payout when the business transferred to the EOT.<\/p>\n

HMRC reported that the cost of CGT relief had increased significantly over the years, reaching \u00a3600 million in 2021\/22.<\/p>\n

There were forecasts suggesting it could rise to more than 20 times the original cost, to \u00a32 billion by 2028\u201329, if reforms were not implemented.<\/p>\n

Given that some of this relief may not have been fairly acquired, it is no surprise that the Autumn Budget made immediate changes to EOTs.<\/p>\n

Despite cutting the CGT relief to 50 per cent, EOTs still offer tax-free bonuses of up to \u00a33,600 per employee each year and no Inheritance Tax (IHT) implications for selling shareholders.<\/p>\n

Is an EOT still worth considering?<\/strong><\/h3>\n

While the CGT relief was a welcome aspect of using an EOT, it is likely that very few business owners chose an EOT based purely on that.<\/p>\n

Instead, an EOT is a popular choice because of the changing workplace attitudes and the different dynamics between business owners and employees.<\/p>\n

Business owners are becoming increasingly appreciative of the work that their employees do and EOTs serve to reward that effort.<\/p>\n

If you haven\u2019t decided on a succession strategy yet, the changes to EOTs will likely not have a major impact on your plans.<\/p>\n

However, those who are currently calculating their exit strategy might need to run the numbers again to make sure they understand the financial implications of the change.<\/p>\n

Our expert team are on hand to make sure that you choose the right business succession strategy that can help you get the most value out of your departure while still letting the business continue.<\/p>\n

If succession is on the cards for you in the near future, then be sure to speak to us early so we can help you develop the most effective business succession strategy for you.<\/p>\n

For expert financial advice and support in relation to EOTs, <\/strong>speak to our team today<\/strong><\/a>!<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

By Mark Hildred, Partner The Autumn Budget was a difficult time for business owners as it set up another year of operational costs with very little external help. Naturally, there… Read more…<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[21,27,5,31],"tags":[],"class_list":["post-21409","post","type-post","status-publish","format-standard","hentry","category-blog","category-business","category-mark-hildred","category-sme"],"yoast_head":"\nThinking of exiting your business in 2026? 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