Move to employee ownership with meaningful capital gains tax relief, long-term business continuity, and expert guidance at every step.
Not taxed at the point of sale
On a qualifying EOT sale, half the gain is chargeable to Capital Gains Tax. The other half is deferred into the trust.
Transform your business exit into an employee-empowering succession story with meaningful tax benefits. Work with a specialist to model the 50% CGT relief and your payable tax.
For a qualifying disposal to an Employee Ownership Trust on or after 26 November 2025, 50% of the gain is treated as the seller's chargeable gain. The other 50% is relieved at that point, but it is deferred rather than eliminated.
The held-over 50% is deducted from the trustees' acquisition cost (their base cost). It can therefore come back into charge on a later disposal or deemed disposal of the shares by the trustees.
Business Asset Disposal Relief and Investors' Relief cannot be claimed on a disposal where EOT relief is claimed. They are therefore unavailable against the 50% gain charged to the seller.
Source: HMRC's Employee Ownership Trust CGT relief reduction guidance.
Traditional business sales face numerous obstacles. EOTs provide elegant solutions.
A structured, expert-guided journey from consultation to completion over 6–9 months.
Initial eligibility assessment and business valuation
HMRC clearance application, where appropriate
EOT structure setup and legal documentation
Employee communication and engagement
Completion and funds transfer
Book a free consultation to discuss whether an Employee Ownership Trust is the right exit strategy for your business, or download our comprehensive guide.
We'll model the taxable gain, the held-over amount and your payable CGT
Hear from clients who've worked with Lexmore.
“Never pushy just professional, efficient at what they do.”
Great team of people who worked with us to make the whole process quick and simple. They gave expert advice all the way, along with offering other services which were helpful. Never pushy just professional, efficient at what they do.
Most successful UK businesses are eligible. Here's what we look for:
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Insights and guides about Employee Ownership Trusts