Webinar - EOTs and The Budget: The Impact of CGT Changes on Employee Ownership Trusts


1 min

Posted on 04 Dec 2025

Webinar - EOTs and The Budget: The Impact of CGT Changes on Employee Ownership Trusts

Join us for a practical, live webinar unpacking the changes to the tax treatment of sales to Employee Ownership Trusts (EOTs) announced in the 2025 Autumn Budget. Our experts will guide you through what’s changed and the impact of the new rules.

What we will cover:

  • Updated CGT treatment for EOT sales: The Budget reduces CGT relief on qualifying disposals to EOT trustees from 100% to 50% for disposals made on or after 26 November 2025.
  • Tax‑savings comparison: A side-by-side analysis of the post‑Budget tax outcome for an EOT sale vs. a conventional trade sale or private‑equity sale, demonstrating that the EOT remains a compelling and advantageous sale option, despite the tax changes.
  • Payment options for the CGT liability: We will explain how and when the tax becomes due, and what flexibility exists for structuring tax payments.
  • Live Q&A: An opportunity for you to ask your own questions to our experts.

This webinar is ideal for business owners, directors, advisers and anyone exploring exit routes, and especially those that are considering an EOT transaction and would like to know how they compare to the other traditional exit routes following the recent changes.

Garry Karch

One of the UK's best known Employee Ownership Trust advisers, Garry heads the firm's EOT Services team.

  • Head of EOT Services
  • T: +44 (0)20 3750 2492
  • Email me

View profile

Akshay Vaghela

Akshay is EOT Services Director based at Doyle Clayton’s City Office.

  • EOT Services Director
  • T: +44 (0)207 123 8307
  • Email me

View profile

The articles published on this website, current at the date of publication, are for reference purposes only. They do not constitute legal advice and should not be relied upon as such. Specific legal advice about your own circumstances should always be sought separately before taking any action.

Back to top