Employee ownership trust (EOT) disposals differ from other types of company sales or transfers in significant ways. Firstly, EOT disposals prioritise the interests of employees as beneficiaries of the trust, ensuring their long-term benefit and participation in the company's success. Unlike traditional sales or transfers, EOT disposals aim to foster employee engagement and create a sense of ownership. EOTs also offer unique tax advantages, such as capital gains tax relief for selling a controlling interest to the trust. This distinguishes them from conventional sales or transfers, which may not provide the same tax benefits or employee-centric focus.