Miller’s tales: EOTs – policy and practice

Government policy is to encourage long-term employee ownership of businesses and the tax break that was introduced in 2014 encourages employee ownership by providing that there is no capital gains tax on the sale of shares to an EOT, so long as a number of conditions are satisfied.

The good, the bad, the could do better

Employee ownership trusts: the good, the bad and the room for improvement

Share Buybacks

Nick Wright discusses share buybacks and the issues that can arise.

Accounting for share exchange transactions

Published in Taxation on 15th August 2022. An area not necessarily at the forefront of every tax adviser’s mind when designing company restructure transactions is how the proposals will impact the accounts of the companies subject to the restructuring.

Use of alphabet shares in trading companies

Published in Taxation on 19th July 2022. It is common for clients in the owner managed business sector to adopt some form of remuneration planning.

Selling out of an employee ownership trust

Published in Taxation on 28th February 2023, written by Pete Miller and Nick Wright. A great deal has been written about selling companies into employee ownership trusts (EOT).

Insights

Miller’s tales: EOTs – policy and practice

The good, the bad, the could do better

Share Buybacks

Accounting for share exchange transactions

Use of alphabet shares in trading companies

Selling out of an employee ownership trust

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Specialist Tax Advisers in Solihull

0121 693 5000

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