Employee Ownership Trusts (EOTs)

At Barnes Roffe, we guide business owners through the process of implementing an Employee Ownership Trust (EOT). This proven, tax-efficient ownership structure transfers company control to a trust that benefits employees. We bring specialist expertise, structured processes and joined-up advice to give you confidence, clarity and control when implementing an EOT.

A qualifying EOT sale is eligible for an extremely attractive 50% exemption from Capital Gains Tax. However, BADR will not be able to be claimed on the remaining 50%. For the sale to qualify for the 50% exemption, the EOT must buy a controlling stake in the company/group, along with various other conditions to be met.

Your strategic succession and ownership solution

EOTs work best when your company is a trading entity, supports employee participation, has a motivated leadership team and is suited to long-term ownership by employees. As part of our service, we help you assess suitability and compare it against alternatives.

Tailored support from Barnes Roffe

When you work with Barnes Roffe on an EOT, you’ll benefit from:

Deal design expertise – we craft the governance, funding and operational structures that work long into the future for owners, management and employees alike.
Valuation and modelling – our team produces robust valuations and cash-flow models to ensure the transaction is viable, transparent and sustainable post-deal.
Tax advisory and execution – we advise on all tax implications, submit clearance to HMRC where required, coordinate with legal advisors, and support management and trustees through the transition.
Long-term advisory relationship – because we are part of a wider group, we ensure your EOT is integrated into your wider tax, accounting, corporate finance and advisory framework.

Why choose Barnes Roffe for your EOT?

Deep experience with tangible outcomes

We’ve partnered with owner-managed businesses on complex ownership transitions, achieving successful EOT structures that protect legacy, engage employees and support long-term growth. You benefit from working with a firm that has a proven track record of high-quality EOT implementation.

Comprehensive, joined-up service

Unlike advisers who handle only one part of the process, we provide end-to-end support from initial planning through design, valuation, tax clearance, and execution to ongoing governance and advice.

Employee-centred culture & sustainable business

An EOT isn’t just a transaction – it’s a strategic move to boost employee engagement, retention and business resilience and longer term help with your succession. We help you embed the right structure, culture and communications to make it succeed.

Tax-efficient exit for owners

Through a qualifying EOT, selling shareholders can benefit from capital gains tax relief and employees may receive income tax-free bonuses, making this an attractive route for shareholders seeking value and legacy.

Risk management and oversight

Because EOTs must be well-structured to satisfy HMRC criteria, our detailed, methodical approach gives you comfort that the deal is compliant, fair and future-proof.

Start your EOT journey with Barnes Roffe

Take the next step by talking to us about how an Employee Ownership Trust could align your succession, ownership and employee incentive plans. Our team is ready to provide tailored, strategic advice.

Contact Barnes Roffe today to explore your EOT options.

Start planning your next strategic move

Whether you’re thinking about growth, investment, succession or sale, our Corporate Finance team is ready to support your next step. Get in touch with one of our advisors to discuss your goals.

Acquiring a Business

Selling a Business

Business Valuations

Financial due diligence

Succession planning

Raising Finance

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Employee Ownership Trusts (EOTs)