Understanding Employee Benefit & Ownership Trusts - A Workshop with Jeremy Mindell

Introduction

Employee Ownership Trusts (EOTs) have gained increased appeal following the replacement of Entrepreneurs’ Relief with the less generous Business Asset Disposal Relief.

Modern remuneration planning finds itself at the heart of a paradox.

On one hand, it is prudent to defer executive compensation until remuneration committees can properly evaluate the medium to long-term impact of leadership. On the other hand, the disguised remuneration rules introduced a decade ago aim to tax certain deferrals immediately, creating a tension between strategic planning and tax compliance.

Presented by expert speaker Jeremy Mindell, this seminar will explore the benefits of establishing EOTs, as well as the critical tax and non-tax factors to consider.

Particular focus will be given to remuneration planning principles, the implications of disguised remuneration rules, and key updates introduced in the Finance Bill 2025.

What You Will Learn

This course will cover the following:

• Appropriate hurdles that remuneration committees use to set targets for those hurdles
• Share schemes v cash - weighing up the pros and cons
• The disguised remuneration rules and their impact on policy
• Employee ownership trusts - the pros and cons
• Directors’ disclosures