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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We’re one of the UK’s most active dealmaking corporate teams, having advised on 168 transactions in 2025 with a total value of around £1bn.
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The Legal 500 2026
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The Legal 500 2025
“Euri Yoon’s ability to explain sensitive and complex tax matters in clear, layman’s terms made a real difference. As an overseas company with UK operations, our questions covered a broad range of tax and operational issues, yet Euri responded promptly and thoroughly to both major and minor matters, with consistent follow-through.”
Finance Director, global biotech company





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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Also, through The Brabners Foundation, we partner closely with charities and social enterprises across the country to create lasting impact.
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