Autumn Budget 2026 — what does it mean for Employee Ownership Trusts?

We break everything that you need to know down, looking at Business Asset Disposal Relief (BADR), the proposed Founders’ Relief and updates to EMI options.
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Our corporate legal team is one of the UK’s largest and most active.
We advise business leaders, investors, entrepreneurs and shareholders across the Liverpool region on the full spectrum of corporate law matters — M&A, private equity, business sales, tax advisory and governance.
The team works closely with our commercial and deal advisory teams to add value at every stage of the corporate lifecycle.
Talk to our corporate solicitors by emailing hello@brabners.com, calling 0333 004 4488 or completing our contact form.
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Covering growth and investment to restructuring and exits, our corporate team is one of the UK’s most active dealmakers.
Last year, we advised on 168 transactions with a combined value of over £900m — a fourth consecutive year of growth and a 16% rise in activity.
Recognised for “outstanding industry knowledge” and an ability to “go above and beyond”, our practice is ‘Top Tier’ for corporate and commercial matters in The Legal 500.
We were also named Corporate Law Firm of the Year at the Insider North West Dealmakers Awards 2025 and Regional Firm of the Year at the Legal Business Awards 2025.
As well as being one of the largest and most active, our corporate team is also one of the most specialised. With a client base spanning sports, tech, health, retail, professional services, housing, energy and more, we bring sector-specific commercial insight to every case.
We advise business leaders, senior professionals, shareholders and investors across the entire Merseyside region and North West. Our team can talk virtually or face-to-face at our office at Exchange Flags — whatever is most comfortable and convenient for you.

We’re the only UK law firm with dedicated in-house deal advisors.
Through Brabners Deal Advisory, we offer integrated legal and financial assistance in one place — a unique strategic advantage.
The team supports around MBOs, MBIs, acquisitions, disposals and fundraisings, from concept to completion. We can advise on deal structure, finding funders, targets or buyers and negotiating on price to create the best possible deal.
Trust our multidisciplinary team to help you find the best solution for your corporate growth, investment, divestment, exit and restructuring aims.
“Praised for its ability to go 'go above and beyond' and 'outstanding industry knowledge', Brabners... [handles] the full scope of corporate and commercial matters... Feedback from clients has always been favourable... consistently high-quality level of service.”
The Legal 500 2026
“We've worked with Brabners for more than five years on a number of major corporate, commercial and financing projects. Brabners helps us to identify and address relevant legal issues early. The team is proactive, pragmatic, commercial and works seamlessly with our in-house legal team and other advisers. Put simply, Brabners provides exemplary, cost-effective support.”
Richard May, Partner, General Counsel & Head of Compliance, Omni Partners
“Brabners draws considerable praise from clients for its ‘focused and commercial’ approach. The team is well-positioned to advise on the full scope of corporate and commercial work, including M&A, group organisations, private equity, contracts, e-commerce and data protections matters.”
The Legal 500 2025
“It was a pleasure working with Daniel Hayhurst, Olayanju Phillips and the team at Brabners on the Series A equity investment by Puma Investments into Bikmo. We are very pleased with the quality of advice, in-depth knowledge and responsiveness demonstrated by the corporate team, who advised us on and negotiated the transaction documents throughout the deal and managed the process from start to finish. Their assistance was invaluable in bringing the funding round to a successful close.”
CFO, Bikmo







Our relaxed, invite-only events help professionals to naturally develop new and existing connections across Liverpool, Manchester, Leeds and Lancashire.

We break everything that you need to know down, looking at Business Asset Disposal Relief (BADR), the proposed Founders’ Relief and updates to EMI options.

What can business owners learn from the changing UK coach market? Brett Cooper and Billy Jones, Managing Director of Selwyns Travel, share their insights.

Our corporate team has supported Happy Days Nurseries' position as the UK's leading nursery group as it continues its expansion in the South of England.

We break down how to validate ownership, reconstruct share history and simplify your share capital — and share a pre-sale checklist to protect value.

Corporate lawyer Brett Cooper explores why more Lancashire business owners are planning their exits earlier and what it means for future business sales.

The transaction was supported by our corporate team, led by Partner and Head of Professional Services sector John Spofforth.

There's no single blueprint for scaling a business, as we found out when judging the Scale-Up Business of the Year at the Be Inspired Business Awards 2026.

If your company has never kept a register of members, the court can still decide who owns the shares — and order you to create one.

We explore the support helping to fuel scale-ups and how more local decision-making could unlock even greater economic impact in the years ahead.

Our specialist Deal Advisory team supported Wirral-based pharmaceutical packaging business Chester Medical on its acquisition of vitamin and health food manufacturer Power Health Products.

We explain the proposed changes and their significance to those involved in delivering affordable and social housing projects.

We explore the ESPR’s implications for M&A and outline what businesses should be doing in response.

We explain what pre-sale due diligence is and break down why more shareholders are undertaking it before going to market.

We've announced our largest-ever round of Partner promotions, with six lawyers joining the partnership following another year of sustained growth.

Our corporate team and specialist EO solicitors supported a market-leading recruitment agency on the acquisition of an employee-owned business.

We explore what the judgment means for LLPs and outline the practical steps that firms may now need to consider.

We explore the main themes from the Employee Ownership Association’s UK Growth Strategy.

We explore the tension between AI‑driven optimism and growing fears of an overinflated tech bubble.

We’re strengthening our real estate practice in London and Leeds with the appointment of Susan Samuel and Matt Ramsden.

We provide a clear breakdown of the latest CGT and EOT tax changes to help business owners to make informed succession and exit decisions.

We’re delighted to appoint Corporate Partner Ruth Hargreaves as our new Head of Corporate following a standout 12 months for the team.

We share five practical tips for those preparing to sell their healthcare business, focusing on preparation, timing and working with the right advisers.

We outline what employment-related securities are, when reporting is required, how to register and file them and the penalties for non-compliance.

We outline the key payroll, tax and governance issues that overseas companies typically face when appointing a UK‑based executive.

We outline the key UK tax issues for employers sending staff to the UK and highlight steps to stay compliant while maximising reliefs.

Since 1815, we’ve grown to become one of the largest independent law firms in the country.
Driven by our mission to make the difference in everything that we do, in 2022 we became the largest UK law firm to achieve B Corp certification.
Through The Brabners Foundation, we partner closely with charities and social enterprises across the North West to create lasting impact.
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