---
title: "BossMode.net — Statutory & Financial Comparison Matrices (https://bossmode.net/compare)"
source_url: "https://bossmode.net/compare"
canonical_url: "https://bossmode.net/compare"
retrieved_by: "BossMode.net Statutory Markdown Engine (https://bossmode.net/compare)"
---

# BossMode.net — Side-by-Side Statutory Comparison Hub

> **Canonical Source:** [https://bossmode.net/compare](https://bossmode.net/compare)

## [Employee Ownership Trust (EOT 50% CGT Relief) vs MBO / Trade Sale BADR (18% CGT — 2026/27 UK)](https://bossmode.net/compare/employee-ownership-trust-eot-50-percent-cgt-relief-vs-mbo-badr-18-percent-tax-uk-2026)
- **Direct Answer:** For UK company exits in 2026/27 following Finance Act reforms, selling a >50% controlling stake to a qualifying Employee Ownership Trust (TCGA 1992 § 236H) shelters 50% of the capital gain from tax (an effective 12% CGT rate on the total disposal with no £1M cap), whereas a Management Buyout (MBO) or trade sale pays 18% CGT on the first £1,000,000 under BADR and 24% above £1,000,000.
- **Statutory Basis:** Taxation of Chargeable Gains Act 1992 §§ 169N & 236H–236U (as amended by Finance Act 2025/2026); CTA 2010 § 701

## [Company Purchase of Own Shares (§ 690 Buyback) vs NewCo Holding Company MBO (CTA 2010 § 1033)](https://bossmode.net/compare/company-share-buyback-section-690-capital-treatment-vs-newco-holding-company-mbo-uk)
- **Direct Answer:** Under Companies Act 2006 § 691(2), a direct Company Purchase of Own Shares (Form SH03) requires 100% cash payment on completion out of distributable reserves (or multiple-completion tranche contracts) plus 5-year holding under CTA 2010 § 1033 for capital treatment, whereas a NewCo Holding Company MBO allows deferred vendor loan notes and bank leverage with HMRC § 701 TiS clearance.
- **Statutory Basis:** Companies Act 2006 §§ 690–708 (Form SH03); Corporation Tax Act 2010 §§ 684, 701 & 1033–1048; HMRC CTM17505