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Share Incentives weekly highlights—24 October 2024

Copyright © 2025 LexisNexis

Published on: 24 October 2024

Published by a LexisNexis Share Incentives expert

Table of contents

Regulatory issues
PRA to reduce deferral periods for bankers’ bonuses
Tax treatment
HMRC responds to CIOT on the definition of ordinary share capital and fixed rate shares
Q&As
New Q&A
Weekly highlights from other practice areas

Article summary

This week's edition of Share Incentives weekly highlights includes (1) an announcement by the CEO of the PRA that it will be reducing deferral periods for bankers’ bonuses, (2) a response from HMRC regarding the CIOTs’ recent submission on the meaning of ‘ordinary share capital’ and (3) a new Q&A which looks at whether the grant of a share option by a company subject to an EOT may result in the option holder and their connected persons becoming excluded participators, excluding them from benefit under the EOT deed.

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