Lockdown and furloughed employees with EMI options

May 6, 2020

Emma Bailey, partner and head of the tax and incentives practice, talks to Tax Journal.

If an employee who holds an Enterprise Management Initiative (EMI) option is furloughed, what is the impact on the tax advantaged nature of the option?

Emma Bailey, who is featured in ‘One minute with…’ in Tax Journal published on 4 May, explores this issue further.

Emma also observes that some companies are still looking to put in place employee share option schemes, which is somewhat surprising in the current climate. She also hopes that current social distancing measures will provide an impetus to the digitalisation of the stamp duty system.

The full article is available here.

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Emma Bailey
Direct dial: +44 (0)7976 356 590


  • Top Ranked Chambers UK 2014 - Leading Firm
  • Ranked in Chambers Europe 2013 - Leading Individual
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  • The Law Society Excellence Awards 2012 - Shortlisted
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