12 minutes read Exit strategy options and navigating Capital Gains Tax changes, Inheritance Tax reform, and post-sale planning The UK exit landscape is shifting. Rising Capital Gains Tax (“CGT”) and evolving Inheritance Tax (“IHT”) rules are forcing business owners to rethink not just when they exit, but also their exit strategy. Should they opt for…
9 minutes read Why the real question is about time wealth, not tax panic For decades, owners of private trading companies operated under a widely accepted assumption, if you die holding a qualifying business, inheritance tax would largely be irrelevant because Business Property Relief (“BPR”) ensured that outcome. However, that assumption no longer holds true. From…
10 minutes read Why now? Since the 2014 legislation, UK employee ownership has accelerated from 80 to now nearly 3,000 employee-owned companies with hundreds more converting each year. Performance uplifts and cultural gains are consistently reported when transitions are well-executed. They are a tax effective exit option for many sellers at just 12% Capital Gains Tax…
8 minutes read Flux is the new normal. Markets are shifting faster than strategies can keep up, organic growth is increasingly elusive, and many sectors feel fragmented, over competitive, and difficult to navigate. For many, consolidation: acquiring competitors, buying scale and chasing efficiency through M&A, with buyers still very active. For others, a business sale is…
10 minutes read For years, Employee Ownership Trusts (“EOTs”) were sold on a single headline: 0% Capital Gains Tax but that headline has now changed. Since November 2025, EOT sales are now taxed at 12% but despite this tax hike many business owners are still choosing the route as their preferred exit strategy. This demonstrates…
7 minutes read The M&A landscape in 2025 has been neither boom, nor bust, instead it appears more strategic and selective with quality at its centre. Even the US$72 billion Netflix/Warner merger that has just been announced, has strategy at its core – if it can get through the competition authorities. For SMEs who have had…
7 minutes read CGT: 0% Relief on EOT Sales Potentially at Risk The 0% Capital Gains Tax (CGT) relief on sales to Employee Ownership Trusts (EOTs) must be considered at risk in the upcoming October Budget. EOTs Becoming a Significant Share of Business Sales This concern arises because EOTs are the fastest growing option of all…
8 minutes read This article explores the key Employee Ownership Trust pros and cons to help determine whether this model is the right fit for your business. As more business owners seek value driven, legacy-preserving succession strategies, the Employee Ownership Trust (EOT) has emerged as a powerful alternative to traditional trade sales or private equity exits.…
An increasing number of owners are selling their businesses to their employees via an Employee Ownership Trust (“EOT”). When structured correctly, an EOT attracts 0% Capitals Gains Tax, can achieve full commercial value and can typically be completed in a shorter time frame than a traditional third-party business sale. In this video, we look at…
5 minutes read Following the widely anticipated increase in Capital Gains Tax (“CGT”) announced in last month’s budget (24%), our team has already seen a huge surge in enquiries from clients seeking alternative exit structuring options for future business sale transactions of their family firm. Questions around Inheritance Tax (“IHT”) are also growing. Many business owners…