EOT Guides
Everything you need to understand Employee Ownership Trusts, from first principles through to completing a transaction and beyond.
Getting Started
Foundational knowledge for anyone exploring employee ownership.
EOT 101
A comprehensive introduction to Employee Ownership Trusts, what they are, how they work, and why they matter.
What is an EOT?
How an Employee Ownership Trust works in practice, including structure, governance, and day-to-day operations.
Why Consider an EOT?
The commercial, cultural, and personal benefits of selling your business to an Employee Ownership Trust.
EOT Glossary
Key terms and definitions explained in plain English, a reference for owners, advisers, and employees.
Technical Guidance
Detailed resources covering valuation, funding, tax, and trustee requirements.
EOT Valuation
How market value is established, what affordability means in practice, and how price is structured.
EOT Funding
Understanding deferred consideration, vendor loans, and how an EOT transaction is typically funded.
EOT Tax Changes
The current Capital Gains Tax relief position from November 2025, including the 0% rate on the first £10m.
EOT Trustees
Independence, UK residence requirements, governance duties, and the role of the trustee board.
Process & Planning
Step-by-step guidance for preparing, assessing, and completing an EOT transition.
EOT Process
The full transaction journey from initial review through to completion and beyond.
Readiness Checklist
A structured self-assessment to help you evaluate whether your business is ready for an EOT.
EOT Feasibility Report
What a structured suitability review covers and how it helps you make an informed decision.
After an EOT Sale
Post-completion stewardship, governance, and what changes for the business and its people.
Comparisons & Exit Planning
How an EOT compares with other exit routes and what to consider.
Exit Options Overview
All available exit routes compared, trade sale, MBO, EOT, and more.
EOT vs Trade Sale
A side-by-side comparison of selling to an EOT versus a trade buyer.
EOT vs MBO
How an Employee Ownership Trust compares with a management buyout.
EOT Case Studies
Representative, anonymised transaction examples demonstrating practical themes.
Looking for the latest insights?
Our articles cover current thinking on employee ownership, exit planning, and practical EOT guidance.
Related EOT resources
Continue your research with our core guides on Employee Ownership Trusts.
Read the EOT 101 guide
A plain-English introduction to Employee Ownership Trusts and how they work in the UK.
Compare UK exit options
EOT, trade sale, MBO and private equity weighed up across price, speed, risk and culture.
Get an EOT feasibility report
An independent assessment of whether your business is a strong candidate for employee ownership.
Browse the EOT Insights hub
In-depth articles on valuation, funding, governance and life after an EOT transition.