Employee Ownership Trusts Capital Gains Tax relief reduction

Tom Haywood 15 December 2025

Employee Ownership Trusts (EOT) have become increasingly popular as business owners look to transfer a controlling interest in their company to a trust established for the benefit of all employees.

This structure offers a tax-efficient succession plan while fostering a culture of shared ownership and engagement.

Recent changes have been brought in which see the relief from CGT on qualifying disposals to EOTs reduced from 100% to 50% for sellers from 26 November this year.

Tom Haywood, Senior Associate in the company commercial team at Wake Smith Solicitors looks at the new measures.

This article covers:

What does the change mean?
Why the change?
Your next move?

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Employee Ownership Trusts Capital Gains Tax relief reduction

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