6th July 2027

TIMING

COURSE CODE

JY06B7

SPEAKER

Karen Speight

OBJECTIVES

Employee Ownership Trusts (EOTs) have proved to be a tax effective way of disposing of a controlling interest in a company for a number of years. Multiple overhauls of the rules have radically changed the conditions and the level of exemption available, with the result that many advisors have different clients at different stages of their life cycle with different requirements and tax implications.

This course aims to provide an in-depth review of the tax, legal and practical implications of creating a new EOT, as well operating and ending existing EOTs.

WHO SHOULD ATTEND?

Anyone involved in advising shareholders of owner managed companies or companies with an existing EOT as the major shareholder.

TOPICS

•  The nature of available exemptions
•  Qualifying Conditions
•  Legal and practical issues on the creation of the EOT including:
  • Choosing trustees
  • Valuing the shares
  • Agreeing the terms of the share sale
  • Funding the EOT to acquire the shares and pay interest/expenses
  • Obtaining HMRC clearance
  • Trust and transaction documentation
  • HMRC reporting obligations
•  Managing the company when the EOT is in place
•  Tax compliance for the EOT
•  Paying tax efficient bonuses
•  Selling the company and other disqualifying events
•  Bringing the trust to an end

VENUE

This course will be available live online. You will be emailed the link to join two days before the course date.

DISTRICT

All

COURSE FEE

 £115+VAT. (click here for information on the Flexiticket discount scheme - fees as low as £67.00+VAT per place).