Thinking of selling your business? An EOT remains one of the most tax-efficient exits available to UK business owners, even after the November 2025 Budget. The EOT has become the fastest-growing ownership model in the UK, with around 2,500 companies now owned by an EOT and approximately 500 more transitioning each year. Designed for succession planning, EOTs protect business continuity, preserve company culture, and drive long-term employee engagement. What is an EOT? An EOT is a government-approved structure that enables qualifying shareholders to sell a controlling interest in their company to a trust that holds it for the benefit of
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