Understanding Employee Ownership Trusts

Gravita’s Tax Partner Thomas Adcock and John Dunlop, Head of Tax at Marriott Harrison, co-hosted a webinar exploring how Employee Ownership Trusts (EOTs) work in practice and why they’ve become such an appealing succession option for founders. Drawing on their combined legal and tax expertise, they unpacked the structure step by step, explained the benefits and pitfalls, and shared practical insights on planning, valuation and long-term success.

Key topics covered

What an Employee Ownership Trust is and how it’s structured
The tax benefits for founders and employees, and the conditions attached
Funding options and how valuations are agreed
Governance, trustee composition and the evolving HMRC rules
How EOTs compare with management buyouts, trade sales and other succession routes
Common pitfalls and practical considerations post-completion

Who this webinar is for

This session is designed for business owners, directors and shareholders considering succession planning or exploring alternatives to a trade sale. It is also valuable for advisers supporting clients through ownership transitions who want to understand the legal, tax and governance dimensions of EOTs.

Why watch

EOTs can be a powerful way to reward teams, preserve a company’s culture and achieve a tax-efficient exit, but only if structured and managed correctly. This webinar breaks down a complex topic into clear, digestible steps, showing how founders can transition ownership smoothly while ensuring long-term business continuity and employee engagement.

Whether you’re at the early stages of exploring employee ownership or preparing to implement an EOT, this webinar will give you a grounded view of what’s involved – and what’s essential for success.

Watch webinar recording:

Speakers:

Thomas Adcock

Partner, Tax

Tom advises a large number of clients operating internationally, advising on structuring their global affairs, often through offshore jurisdictions.

Tom typically advises on the way a particular structure operates for both tax and commercial advantages.

Tom advises on the tax issues affecting people and businesses coming from all over the world to interact with the UK
Tom is a regular presenter and author on all matters of property tax
He is the UK representative on the International Tax Committee of DFK International

Starting his career as a Corporate Tax Inspector with HMRC enables him to successfully manage tax enquires into both corporates and individuals; his experience in working on ‘both sides of the fence’ means he has a first class record when it comes to helping clients with tax investigations.

Please message or call him Tom using the details below.

Speak to Thomas

John Dunlop

Head of Tax and Employee Ownership - Marriott Harrison

John provides UK tax advice targeted on and in the lead up to transactions affecting the life cycle of UK businesses plus all their key stakeholders. As well as experience of traditional M&A activities he has spent a considerable amount of time guiding clients through the set up and maintenance of employee share schemes, Long Term Incentive Plans and Phantom Share Schemes. John has also helped clients navigate the myriad of tax rules in connection with demergers, liquidations and other reorganisation / planning activities.