For business owners; when the EOT acquires the majority of a company's issued share capital, the outgoing members can claim exemption from capital gains tax (CGT) on gains made after disposal of their shares. Furthermore, it is possible to seek advance clearance from HMRC, providing certainty on the tax position. For employees; qualifying employees of a company may receive income tax-free bonuses of up to £3,600 per person, per annum.