Course Details

As a business matures, entrepreneurs naturally start looking to the future, and potential sale or retirement plans. Whilst there are a number of avenues available to business owners, Employee Ownership Trusts (EOTs) continue to be a popular succession planning option, but understanding how the rules work in practice, and the ongoing monitoring required, can be daunting for companies and their advisors.


This introductory course helps you build a solid understanding of Employee Ownership Trusts. We will explain what EOTs are and why they are beneficial, and the key conditions that need to be met in order to avoid potential tax issues. 


In this session Makayla Combes covers the following topics:

  • An introduction to Employee Ownership Trusts – what they are, how they work and when they might be appropriate.
  • The tax implications of EOTs, including tax reliefs available for sellers and employees.
  • The qualifying conditions that must be met, both at the time of implementation and on an ongoing basis.
  • The practical steps involved in implementing an EOT, and
  • The ongoing compliance requirements and other practical considerations

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CPD Course Speaker

Wilson Partners Limited

Makayla Combes

Makayla is Tax Associate Director at Wilson Partners Limited, working closely with clients on a wide range of Corporate and International tax areas, including M&A transactions, restructuring, international tax matters such as transfer pricing, EOTs and group tax compliance.

Outside of her day-to-day role, Makayla is also Chair of the CIOT/ATT Future of Tax Professionals committee, working to support the next generation of tax advisors to build skills and resources to support their careers in tax.