Employee Ownership Trust

An Employee Ownership Trust (EOT) is a type of employee trust used to encourage shareholders to set up structures such as the John Lewis model which facilitates employee ownership.

Positives and pitfalls of PPR

Principal Private Residence Relief (PPR) is a relief that enables homeowners to sell their homes without having to pay capital gains tax (CGT).  However, in order to claim the relief, the property must be the main residence of the person selling the property.