How have the EOT rules changed in 2024?

Опубликовано: 19 Ноябрь 2024
на канале: Shorts Chartered Accountants

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Learn more about EOTs: www.shorts.uk.com/eot
New rules: https://blog.shorts.uk.com/changes-to...

Between July and September 2023, a government consultation was held on the taxation of Employee Ownership Trusts (EOTs) and Employee Benefit Trusts (EBTs). This consultation aimed to review the favourable tax treatment of these trusts, particularly EOTs, which have grown enormously in popularity since their introduction in 2014.

Following this consultation and its findings, the government has announced several changes to the rules regarding EOTs, specifically the tax relief available to exiting shareholders when the right conditions are met.

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