The UK Employee Ownership Trust Book

This book is intended to provide the reader with an overview of the Employee Ownership Trust (“EOT”) transaction structure that was established in the Finance Act 2014 (the “Act”).

The objective of the EOT transaction structure is to facilitate a shift towards a “John Lewis economy,” whereby the employees of firms receive some of the benefits that normally accrue to the private shareholders of a business. This “shared capitalism” model tends to more closely align the interests of all stakeholders and has been shown in numerous studies to generally lead to improved company performance, higher levels of employee engagement and greater job creation and retention. It’s difficult to see how there is anything but a positive impact generated by the employee ownership model.

EOT Book
How an Employee Ownership Trust ("EOT") can benefit you, your company and your employees.

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