Practical Law and Lexis Nexis have published comments from the Fieldfisher Tax & Structuring Team in their Autumn Budget coverage. The full text of our comments is below. A link to the Treasury
Employee ownership has proved itself a successful UK business model for decades. The introduction of employee ownership trusts in the Finance Act 2014 has raised interest in employee ownership as a business succession solution. This blog summarises the advantages of an employee buy-out ("EBO") over a trade sale or a management buy-out ("MBO").