At Level, we provide comprehensive support for businesses at every stage of their employee ownership journey. With one of the UK’s most experienced EOT specialists leading our team, we combine deep technical knowledge with practical commercial experience to deliver tailored solutions that work for all stakeholders.

Feasibility and Planning

Before committing to an EOT transition, it’s essential to understand whether this route is right for your business:

• EOT Suitability Assessment – Evaluation of your business against key qualifying criteria, including trading status, ownership structure, and employee profile
• Comparative Exit Analysis – Objective comparison of EOT transitions with alternative exit routes such as trade sales or management buyouts
• Initial Financial Modelling – Preliminary analysis of transaction viability, consideration structure, and post-transaction business sustainability
• Tax Qualification Review – Assessment of eligibility for 0% Capital Gains Tax relief and identification of potential compliance issues
• Timeline Development – Creation of a realistic implementation plan with key milestones and decision points

Transaction Structuring and Implementation

Once you decide to proceed with an EOT, our experienced team handles all aspects of transaction design and implementation:

• EOT Design – Creation of trust structures that meet statutory requirements while addressing your specific business needs
• Financial Structure Development – Comprehensive financial modelling to balance seller reward, business stability, and employee benefits
• Transaction Documentation – Preparation of all legal documentation required for the EOT transaction
• Trustee Selection and Training – Guidance on trustee appointment and governance structures that comply with the latest regulatory requirements
• HMRC Engagement – Management of clearance applications and negotiation with tax authorities
• Completion Management – Coordination of all parties to ensure smooth transaction execution
• Regulatory Approvals – Navigation of sector-specific regulatory requirements for regulated businesses

Post-Transaction Support

Our relationship doesn’t end at completion – we provide ongoing support to EOT-owned businesses:

• Governance Frameworks – Development of effective governance structures for both the operating company and the EOT
• Management Incentives – Design of performance-based incentive schemes that align management and employee interests
• Employee Communication – Support with employee engagement initiatives and communication strategies
• Compliance Monitoring – Regular reviews to ensure continued compliance with EOT requirements
• Tax-Free Bonus Implementation – Structuring of income tax-free bonus schemes of up to £3,600 per employee
• Strategic Planning – Ongoing advice on business development within the EOT framework
• Dispute Resolution – Mediation and resolution of any governance or operational challenges

Why Choose Level for Your EOT Journey?

Our approach to EOT transitions is distinguished by several key factors:

• Comprehensive Expertise – Our multidisciplinary team includes specialists in tax, corporate law, employment, and finance, providing all the expertise you need under one roof
• Balanced Perspective – We represent the interests of all stakeholders, creating sustainable structures that work for sellers, the business, and employees
• Practical Experience – Having advised on EOT transactions across diverse sectors with a combined value exceeding £500 million, we bring insight from numerous successful transitions
• Commercial Focus – Our solutions balance technical excellence with practical commercial reality, ensuring structures that support long-term business success
• Ongoing Partnership – We build lasting relationships with our clients, providing continued support as their employee-owned businesses evolve

Get Started

Whether you’re just beginning to explore employee ownership or ready to implement an EOT transition, we’re here to help. Contact Robin Hartley to arrange an initial discussion about your specific situation and how employee ownership might work for your business.