EOT Deferred Consideration

EOT Deferred Consideration

Craig Simpson, Tax Partner at Bates Weston, considers the implications of using deferred consideration to pay outgoing shareholders when an Employee Ownership Trust (EOT) is created.

EOT Share Valuation

EOT Share Valuation

The tax costs of overvaluation are significant should HMRC consider the transaction overvalued. Getting an independent valuation early in the EOT thought process is important.

Disqualifying an EOT

Disqualifying an EOT

Craig Simpson, Tax Partner at Bates Weston looks at the events which can disqualify an EOT and at who becomes responsible for the tax payable.

EOT and EMI

EOT and EMI

Craig Simpson explains how using an EOT in tandem with an EMI can incentivise the new management team and maintain the EOT qualifying conditions.

What is a Family Office?

What is a Family Office?

Craig Simpson, Tax Partner at Bates Weston, explains what a Family Office is and looks at whether your family should have one.