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Deal structure3 min read

Employee Ownership Trust or trade sale?

The EOT route, how it compares with selling to a trade buyer, and the trade-offs owners should weigh.

Reviewed by Valius AdvisoryUpdated Autumn 2026Preparation track (6–18 months out)

What an EOT is

An buys a controlling interest in your company and holds it for the benefit of all employees. You sell to the trust rather than to an outside buyer, and the business continues largely as it is, with the trust as its long-term owner.

The structure has grown quickly among UK owner-managed businesses, particularly professional services, engineering and manufacturing firms where the team is the asset.

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