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We shall shortly be publishing our interview with Evelyn Partners in which Marc Harris chats with John Manis to discuss selling a business to an Employee Ownership Trust (EOT).
In light of recent changes to ‘Business Asset Disposal Relief’ EOTs have become increasingly popular and it’s not difficult to see why; they’re 100% free of Capital Gains Tax, less expensive than a trade sale, easier to manage with little chances of falling through and they’re great for all the employees who’ll be left better off and feeling more engaged with the business.
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John Manis – Partner – Business tax – London – Gresham Street
Employment tax and employee incentives; taxation of investment funds and carried interest
John advises on executive incentivisation and employment tax issues for a broad range of clients. He also has particular expertise in structuring investment funds, including carried interest and co-investment. He is a member of the income tax sub-committee of the Law Society and is frequently involved in discussions with the Government on new legislation affecting investment funds and the taxation of employment income.

Evelyn Partners, ever evolving
Like most families, we’re proud of our roots. From Tilney’s beginnings in Liverpool in 1836, to the founding of Smith & Williamson in Glasgow in 1881, throughout our history we’ve helped generations of people and businesses thrive.
Fast forward to 2022, and with Tilney Smith & Williamson renamed as Evelyn Partners, a new chapter of our family story has begun.
A story of change – but also of constancy. We’re still here, in 26 towns and cities across Britain, Ireland and the Channel Islands, doing what we do best: placing the power of good advice into more hands.
Introducing you to Evelyn Partners
The power of good advice™