Employee Benefit Trusts & Employee Ownership Trusts Explained

Introduction

Employee Ownership Trusts (EOTs) have become comparatively attractive since the replacement of entrepreneur’s relief with the much less generous business asset disposal relief.

The modern remuneration planning is at a centre of a paradox.

It is desirable that remuneration is deferred until remuneration committees can assess the medium and longer-term impact that executives make. On the other hand, a decade ago the government brought in the rules on disguised remuneration which seek to bring into immediate charge to tax certain deferrals.

This virtual classroom session explores both the advantages and the all-important tax and non-tax considerations involved in setting up EOTs, in particular the principles of remuneration planning and disguised remuneration.

This session will also include an examination of the changes in the Finance Bill 2025.

What You Will Learn

This virtual classroom session will cover the following:

• Appropriate hurdles that remuneration committees use to set targets for those hurdles
• Share schemes v cash - weighing up the pros and cons
• The disguised remuneration rules and their impact on policy
• Employee ownership trusts - the pros and cons
• Directors’ disclosures

Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.