This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance

The following Owner-Managed Businesses guidance note Produced by Tolley in association with Craig Simpson of Bates Weston Tax LLP provides comprehensive and up to date tax information covering:

  • Succession planning ― employee ownership trusts (EOTs)
  • How does selling to an EOT work?
  • What are the advantages of using an EOT for succession planning?
  • Other considerations when using an EOT for succession planning
  • Ensuring full consideration paid out
  • Disqualifying events
  • Valuation of the shares
  • Inheritance tax
  • What are the implications for other share incentive schemes in the company?
  • How does the employee bonus scheme work?
  • More...
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